to a non-deductible 501 c (4) entity. "What they shouldn't be able to do is manipulate the tax system to advance their agenda," Bandow complained. Bandow endorsed PIW's claim that foundations that provided grants should verify how funds were spent. PIW’s attack on Greenpeace was also taken up by Californian Republican Assemblyman Ray Haynes, who urged that State Attorney-General Lockyer prosecute Greenpeace under various laws, including the state's unfair-business-practice law. The Public Interest Watch report was also covered by Marc Levin, a lawyer and president of the American Freedom Center. After reviewing a number of incidents of damage to property attributed to the Animal Liberation Front and Earth Liberation Front, Levin sought to equate Greenpeace with ecoterrorism. "While these acts of ecoterror are clearly illegal, few people realize that the money used to commit many of these crimes may have been illegally laundered through tax-exempt organizations whose donors - individuals and nonprofit foundations unaware of the laundering - receive tax deductions," he wrote in the New Jersey Law Journal. In May 2004 under interim Executive Director Lewis Fein, PIW were targeting Greenpeace once more claiming that they had found what they claimed was the "secret" location of the Greenpeace actions warehouse in Washington, D.C. The media release was picked up by the Washington Times. In a letter to the editor in the Washington Times, Greenpeace's operations manager, Bill Richardson, ridiculed PIW's claim that the warehouse location was secret. "What extraordinary detective skills it must have taken to notice the mailbox with the name "Greenpeace" on the front of the building. Thanks for the giggle," he wrote. Funding In a January 2003 letter to the IRS – as well as on its website – PIW states that it "has been established as a 501(c)4 nonprofit organization, which means contributions to PIW are not tax-deductible." Asked whether PIW had filed an annual return with the IRS since the organisation was formed Fein said "I believe so". On its website PIW states that "initial funding for PIW has been provided by business organizations". (For more details on the Internal Revenue Service provisions for non-profits groups - including on the 501c(3) and 501c(4) provisions see The U.S. tax code and non profits). Personnel Lewis Fein, Executive Director (interim) Jim McCarthy, Board member Michael Hardiman, founding Executive Director. Resigned from PIW in January 2004 to work in Iraq as a civilian employee of the Defense