Students and Academics for Free Expression, Speech, and Political Action in Campus Education (SAFE SPACE) is an organization established in 2023 to defend free thought and expression in U.S. colleges and universities. ¹  The group’s founders are three right-leaning legal scholars: Ilya Shapiro, Robert Alt, and James Baehr. ^{2 3 4}

As of March 2024, SAFE SPACE was petitioning the United States Tax Court to grant it 501(c)(3) nonprofit status after the IRS did not issue a determination letter. The group admitted that its intention to endorse candidates was contrary to law and IRS rules governing charitable organizations at the time of its filing, but asserts that legislation and those rules are unconstitutional. ⁵

Background

SAFE SPACE does not currently have a website, but stated its intentions as an organization in its 2024 petition to the United States Tax Court. ⁶

Ilya Shapiro, Robert Alt, and James Baehr formed SAFE SPACE in 2023 to address concerns of illiberal climates at U.S. colleges and universities. To this end, SAFE SPACE intends to reinforce protections for free speech in universities by educating students on the importance of intellectually diverse campuses that allow for free thinking. SAFE SPACE also intends to develop public policy solutions that promote and support freedom of thought and speech on campus. ⁷

SAFE SPACE claims that U.S. colleges and universities are increasingly supporting left-wing political views by requiring diversity, equity, and inclusion (DEI) statements from prospective students and professors. SAFE SPACE further claims that left-wing politics are conditioning students and professors to keep non-left-wing views private, while at the same time, right-of-center speakers frequently have their events disrupted on campus. ⁸

SAFE SPACE promotes the principles of free speech, which also include free expression and political action. To this end, SAFE SPACE intends to lobby for legislation and endorse candidates that support these principles. In its filing with the Tax Court, SAFE SPACE acknowledged that prevailing law prohibited charitable organizations from endorsing candidates, but argued that that law was unconstitutional. ⁹

Nonprofit Status

In March 2024, SAFE SPACE filed a petition with the United States Tax Court regarding its qualification to be a 501(c)(3) nonprofit organization. The petition states that SAFE SPACE will exist for charitable and educational purposes, though it will also participate in lobbying activities and candidate endorsements. SAFE SPACE acknowledges that attempting to influence legislation goes against the political speech and lobbying restrictions imposed on 501(c)(3) nonprofit organizations by law prevailing at the time of its filing, but claims that these activities are crucial to its otherwise charitable and educational mission. ¹⁰

SAFE SPACE’s petition claims that the political speech and lobbying restrictions imposed on 501(c)(3) nonprofit organizations are unconstitutional, as they restrict the free speech of nonprofits focused on current and urgent political issues. The petition cites the decision of Citizens United v. Federal Election Commission, which held that it is a violation of the First Amendment to have a law prohibiting a nonprofit organization that is not a charitable organization from advocating for a political candidate. ¹¹

SAFE SPACE’s petition states that because the IRS has not issued any determination on its initial application to become a nonprofit (over 270 days at the time of the petition), the IRS has effectively denied the application, warranting its petition for a declaratory judgment. ¹²

Financials

For the tax year 2023, SAFE SPACE filed a form 990-N declaring less than $50,000 in revenue. ¹³

Board of Directors

Ilya Shapiro is the founder and president of SAFE SPACE ¹⁴ and a senior fellow and director of constitutional studies at the Manhattan Institute for Policy Research. Shapiro is a former executive director and senior lecturer at the Georgetown Center for the Constitution and a former vice president of the Cato Institute. ¹⁵

Robert Alt is the vice president of SAFE SPACE and the president ¹⁶ and chief executive officer of the Buckeye Institute. Alt is a former director of the Center for Legal and Judicial Studies at the Heritage Foundation and sits on the board of the Columbus Lawyers Chapter of the Federalist Society. ¹⁷

James Baehr is the secretary of SAFE SPACE ¹⁸ and founder of the Pelican Center for Justice. Baehr is a constitutional litigator for the Pelican Institute for Public Policy. ¹⁹

1. “Group Seeks Exempt Status Declaration After IRS Fails to Act.” TaxNotes, March 18, 2024. Accessed March 26, 2024. https://www.taxnotes.com/research/federal/court-documents/court-petitions-and-briefs/group-seeks-exempt-status-declaration-after-irs-fails-act/7jbc3.
2. “Ilya Shapiro.” Manhattan Institute for Policy Research. Accessed March 26, 2024. https://manhattan.institute/person/ilya-shapiro.
3. “Robert Alt.” The Buckeye Institute. Accessed March 26, 2024. https://www.buckeyeinstitute.org/experts/detail/robert-alt.
4. “James Baehr.” The Federalist Society. Accessed March 26, 2024. https://fedsoc.org/contributors/james-baehr.
5. “Group Seeks Exempt Status Declaration After IRS Fails to Act.” TaxNotes, March 18, 2024. Accessed March 26, 2024. https://www.taxnotes.com/research/federal/court-documents/court-petitions-and-briefs/group-seeks-exempt-status-declaration-after-irs-fails-act/7jbc3.
6. “Group Seeks Exempt Status Declaration After IRS Fails to Act.” TaxNotes, March 18, 2024. Accessed March 26, 2024. https://www.taxnotes.com/research/federal/court-documents/court-petitions-and-briefs/group-seeks-exempt-status-declaration-after-irs-fails-act/7jbc3.
7.  “Group Seeks Exempt Status Declaration After IRS Fails to Act.” TaxNotes, March 18, 2024. Accessed March 26, 2024. https://www.taxnotes.com/research/federal/court-documents/court-petitions-and-briefs/group-seeks-exempt-status-declaration-after-irs-fails-act/7jbc3.
8.  “Group Seeks Exempt Status Declaration After IRS Fails to Act.” TaxNotes, March 18, 2024. Accessed March 26, 2024. https://www.taxnotes.com/research/federal/court-documents/court-petitions-and-briefs/group-seeks-exempt-status-declaration-after-irs-fails-act/7jbc3.
9.  “Group Seeks Exempt Status Declaration After IRS Fails to Act.” TaxNotes, March 18, 2024. Accessed March 26, 2024. https://www.taxnotes.com/research/federal/court-documents/court-petitions-and-briefs/group-seeks-exempt-status-declaration-after-irs-fails-act/7jbc3.
10. “Group Seeks Exempt Status Declaration After IRS Fails to Act.” TaxNotes, March 18, 2024. Accessed March 26, 2024. https://www.taxnotes.com/research/federal/court-documents/court-petitions-and-briefs/group-seeks-exempt-status-declaration-after-irs-fails-act/7jbc3.
11. “Group Seeks Exempt Status Declaration After IRS Fails to Act.” TaxNotes, March 18, 2024. Accessed March 26, 2024. https://www.taxnotes.com/research/federal/court-documents/court-petitions-and-briefs/group-seeks-exempt-status-declaration-after-irs-fails-act/7jbc3.
12. “Group Seeks Exempt Status Declaration After IRS Fails to Act.” TaxNotes, March 18, 2024. Accessed March 26, 2024. https://www.taxnotes.com/research/federal/court-documents/court-petitions-and-briefs/group-seeks-exempt-status-declaration-after-irs-fails-act/7jbc3.
13. “Students and Academics for Free Expression Speech and Political Action.” Internal Revenue Service. Accessed March 26, 2024. https://apps.irs.gov/app/eos/details/.
14. “Group Seeks Exempt Status Declaration After IRS Fails to Act.” TaxNotes, March 18, 2024. Accessed March 26, 2024. https://www.taxnotes.com/research/federal/court-documents/court-petitions-and-briefs/group-seeks-exempt-status-declaration-after-irs-fails-act/7jbc3.
15. “Ilya Shapiro.” Manhattan Institute for Policy Research. Accessed March 26, 2024. https://manhattan.institute/person/ilya-shapiro.
16. “Group Seeks Exempt Status Declaration After IRS Fails to Act.” TaxNotes, March 18, 2024. Accessed March 26, 2024. https://www.taxnotes.com/research/federal/court-documents/court-petitions-and-briefs/group-seeks-exempt-status-declaration-after-irs-fails-act/7jbc3.
17. “Robert Alt.” The Buckeye Institute. Accessed March 26, 2024. https://www.buckeyeinstitute.org/experts/detail/robert-alt.
18.  “Group Seeks Exempt Status Declaration After IRS Fails to Act.” TaxNotes, March 18, 2024. Accessed March 26, 2024. https://www.taxnotes.com/research/federal/court-documents/court-petitions-and-briefs/group-seeks-exempt-status-declaration-after-irs-fails-act/7jbc3.
19. “James Baehr.” The Federalist Society. Accessed March 26, 2024. https://fedsoc.org/contributors/james-baehr.