Wrong.
This is not at all complicated.
I have often been involved in 501 c organizations, and no way should the Tea Party qualify.
Here is the IRS link you desire so much.
{...
The organization must not be organized or operated for the benefit of
private interests, and no part of a section 501(c)(3) organization's net earnings may inure to the benefit of any private shareholder or individual. If the organization engages in an
excess benefit transaction with a person having substantial influence over the organization, an
excise tax may be imposed on the person and any organization managers agreeing to the transaction.
Section 501(c)(3) organizations are restricted in how much political and legislative (lobbying) activities they may conduct. For a detailed discussion, see
Political and Lobbying Activities. For more information about lobbying activities by charities, see the article
Lobbying Issues PDF; for more information about political activities of charities, see the FY-2002 CPE topic
Election Year Issues PDF.
...}
Review a description of exemption requirements for organizations under Internal Revenue Code section 501(c)(3).
www.irs.gov
So you can go into more detail with the 2 PDF files if you want.
It seems pretty obvious to me though.