Republican Senator Tom Cotton of Arkansas has called on the Internal Revenue Service to revoke the nonprofit status of the Council on American-Islamic Relations, the nation's largest Muslim civil rights organization, alleging the group has "deep ties to terrorist organizations" including Hamas and the Muslim Brotherhood. The unprecedented demand, delivered in a letter to IRS Commissioner Billy Long on Monday, represents the latest escalation in Cotton's sustained campaign against Muslim advocacy groups and pro-Palestinian organizations.
Accusations Rooted in Decades-Old Controversies
In his letter to the IRS, Cotton accused CAIR of "advancing the Islamist agenda in America while concealing their true affiliations". The Arkansas senator's primary allegations center on evidence presented during the 2008 Holy Land Foundation trial, where CAIR was listed as an unindicted co-conspirator in what the Department of Justice called "the largest terrorism-financing case in U.S. history".
Cotton specifically cited a 1993 meeting in Philadelphia where CAIR founders participated alongside Hamas officials, referencing wiretapped conversations that were later introduced as evidence in the Holy Land Foundation case. In that case, five leaders of the Holy Land Foundation were convicted of providing approximately $12.4 million in material support to Hamas.
"Tax-exempt status is a privilege, not a right, and it should not subsidize organizations with links to terrorism," Cotton wrote in his letter, demanding the IRS "immediately investigate CAIR's compliance with section 501(c)(3), including a review of its financial records".
CAIR Fires Back with "McCarthy Era" Accusations
The Council on American-Islamic Relations swiftly denounced Cotton's allegations as "debunked conspiracy theories" and characterized the senator's demand as "an un-American political stunt straight from the McCarthy era". In a statement to Middle East Eye, CAIR argued that Cotton's actions were "motivated by the senator's desire to protect the genocidal Israeli government from criticism".
CAIR emphasized its three-decade history of defending the U.S. Constitution and combating anti-Muslim bigotry, describing itself as an independent organization that has "opposed injustice both here and abroad". The group pointedly noted Cotton's financial ties to pro-Israel lobbying groups, stating, "This is called moral consistency and Senator Cotton should try it, but he better check with his handlers at AIPAC first", referencing the American Israel Public Affairs Committee's $230,000 in contributions to the senator.
Pattern of Anti-Muslim Political Targeting
Cotton's latest move fits within a broader Republican strategy of targeting Muslim organizations and pro-Palestinian advocacy groups through regulatory and legislative means. The senator has previously introduced multiple pieces of legislation aimed at supporting Israeli positions while undermining Palestinian advocacy.
In December 2024, Cotton introduced the RECOGNIZING Judea and Samaria Act, which would ban federal use of the term "West Bank" and instead mandate the use of "Judea and Samaria", the biblical name preferred by Israel for the occupied territory. "The Jewish people's legal and historic rights to Judea and Samaria go back thousands of years," Cotton stated, arguing that the U.S. should "stop using the politically charged term West Bank to refer to the biblical heartland of Israel".
The senator has also invoked the controversial American Servicemembers' Protection Act, known as the "Hague Invasion Act," to threaten military action against the International Criminal Court after it issued arrest warrants for Israeli Prime Minister Benjamin Netanyahu. "The ICC is a kangaroo court and Karim Khan is a deranged fanatic," Cotton declared, warning officials that "the American law on the ICC is known as The Hague Invasion Act for a reason".
Rising Islamophobia and Civil Rights Concerns
Cotton's targeting of CAIR occurs amid a documented surge in anti-Muslim incidents across the United States. According to CAIR's 2024 Civil Rights Report, complaints of discrimination and attacks against Muslims reached a record high of 8,658 incidents in 2024, representing significant increases from previous years.
The organization attributes much of this increase to heightened tensions following the October 7, 2023, Hamas attack on Israel and the subsequent conflict in Gaza. Civil rights advocates have warned that targeting prominent Muslim organizations like CAIR could further marginalize American Muslim communities and "fuel Islamophobia, endanger innocent lives, and undermine the values of justice and equality".
Financial Controversies and Regulatory Scrutiny
Cotton's IRS demand comes as Muslim organizations face increased financial scrutiny from multiple government agencies. Earlier this year, the California-based Intelligent Advocacy Network filed a complaint with the Department of Justice alleging that CAIR's Greater Los Angeles chapter received $7.2 million in taxpayer funds that have since disappeared.
The complaint alleged that these federal resettlement funds intended for CAIR-California were instead directed to CAIR-Greater Los Angeles, which "lacks registered non-profit status" and allegedly redistributed the money to other unregistered chapters. These financial irregularities have provided additional ammunition for critics seeking to challenge the organization's tax-exempt status.
Meanwhile, Republican-controlled House passage of HR 9495 in November 2024 threatens to strip tax-exempt status from nonprofits accused of "supporting terrorist activity," a provision advocates fear specifically targets Muslim and pro-Palestinian organizations.
Historical Context and Legal Precedent
The allegations against CAIR stem primarily from the organization's inclusion as an unindicted co-conspirator in the Holy Land Foundation case. This designation has followed the group for over a decade despite no criminal charges ever being filed against it. CAIR unsuccessfully attempted to have its name removed from the unindicted co-conspirator list following the 2008 convictions.
Legal experts note that being named as an unindicted co-conspirator does not constitute evidence of wrongdoing, as prosecutors often include organizations and individuals in such lists to provide context for their cases without alleging criminal conduct. The Justice Department has never brought charges against CAIR despite the ongoing scrutiny.
Former U.S. Attorney General Michael Mukasey has previously accused CAIR of "concealing internal extremism and its foreign relations with Hamas and extremists." However, these allegations have not resulted in formal legal action. The FBI reportedly maintains "an official policy not to deal with CAIR except in certain cases," while other federal agencies, including the current White House, continue to coordinate with the organization on Muslim American issues.
Political Stakes and Future Implications
Cotton's campaign against CAIR represents a significant escalation in Republican efforts to delegitimize Muslim advocacy organizations through regulatory rather than legislative means. As Cotton prepares to chair the Senate Foreign Relations Committee under the incoming Trump administration, his targeting of Muslim groups signals "a significant shift in U.S. Middle East policy" and domestic civil rights enforcement.
The timing proves particularly significant as Muslim Americans face what civil rights groups describe as unprecedented levels of government scrutiny and public hostility. With Trump's return to the presidency, advocates worry about a return to the surveillance and targeting policies that characterized the post-9/11 era, "eroding First Amendment rights" and further marginalizing American Muslim communities.
Cotton's demand for IRS action against CAIR will likely face legal challenges and intense Democratic opposition. Still, it demonstrates how Republican leaders plan to use administrative agencies to pursue ideological objectives against organizations they view as politically problematic. The outcome of this confrontation could determine whether federal tax authorities become weaponized tools for targeting civil rights organizations based on their advocacy positions rather than their compliance with tax law.
As this latest chapter in the ongoing conflict between Republican officials and Muslim advocacy groups unfolds, the fundamental question remains whether Cotton's regulatory assault on CAIR will succeed in undermining one of America's most prominent Muslim civil rights organizations or whether it will galvanize further resistance to what critics characterize as McCarthyite tactics designed to silence dissent on Middle East policy.