The Center for Media and Democracy (CMD) and Common Cause filed a complaint with the IRS alleging that ExxonMobil and the American Legislative Exchange Council (ALEC) are conducting a campaign to promote climate denial in violation of tax laws governing charitable organizations. The groups allege that ALEC is operating as a corporate lobbying group while registered as a 501c3 nonprofit charity, and that Exxon is using ALEC as a key asset in a campaign to discredit climate science, undermine international climate treaties, and block legislation to reduce greenhouse gas emissions. CMD and Common Cause asked the IRS to consider imposing civil and criminal penalties on ALEC and Exxon, revoking ALEC’s 501c3 status, and collecting unpaid taxes for nondeductible lobbying activities from ALEC and its corporate donors.