koskinen, as i said the declaration of independence, written largely initially the first draft by thomas jefferson but it was subject to an editorial committee. he didn't like that. he thought his words were pretty good. among those words were, americans were entitled to life, liberty, now hear the editorial committee did not act. he said, and the pursuit of happiness. but it sounds like some people would substitute that, unfettered and unquestioned access to 501(c)3 and 501(c)(4) stacks extell status. do you read that in the declaration of independence? >> i don't read that -- >> no it doesn't read that way. so it's not really an explicit entitlement or right. it's a process you have to qualify for, is that correct? >> correct. >> there are many different ways of trying to figure out how somebody qualifies, and whether they qualify, is that correct? >> yes. >> and by and large, historically, irs has had a standard operating procedure for determining those -- that status. either 501(c)3 or 501(c)(4) or other status. is that correct? >> correct. >> in this particular case, what we're all excited ab