[Raycpa]

His tax-exempt status was made retroactive two years prior

That is not unusual or illegal, its the law. From IRS:

Generally, organizations required to apply for recognition of exemption must notify the Service within 27 months from the date of their formation to be treated as described in section 501(c)(3) from the date formed.

http://www.irs.gov/Charities-&-Non-Profits/Application-for-Recognition-of-Exemption

[Still Thinking]

Well, OK, then why couldn’t the conservative groups just proceed on the same basis? Everyone’s claiming this shut them down for the 2010 and 2012 cycles.