It's a bit bizarre honestly. Operations are all deductions, and so write off against revenue. Why would somebody take expenses off they P&L?
But that is my point: The expenses write off against the revenue in the biz, so there's no point in creating a separate org. There can't be sizeable income left in the separate org, or they get nailed for having assets.
> (b) having to follow the normal reporting requirements for political groups.
That's different, but I got the sense from the article that it was more about advertising than politics. FTA: In short, the IRS is concerned that some of these organizations exist simply to market companies' software, and perhaps the associated services sold alongside them.