What is the La Habra Heights Improvement Association - "Music in the Park" or PAC?

The La Habra Heights Improvement Association says it is different things to different audiences.

A recent Federal Filing suggests that political activism (PAC) and partisan involvement are its aims.

The organization received 501(c)4 status in 1966. This is the same as used by Political Action Committees (PAC's).

In recent years, the organization has advertised itself and solicited funds as a 501(c)3 tax-deductible non-profit, while it was filing returns as a 501(c)4. see story

In May 2010, the Association mailed out ballots to members seeking to change articles of incorporation to a 501(c)3, but the results of the election have not been publicly announced in either the Heights Life or the Annual General Meeting of the Association in June.

In its February 2010 Federal Filing the Association (excerpt below) says its Primary exempt purpose is to "initiate, sponsor, promote and encourage plans, policies and activities..."

The Mission Statement shown on the Association website (shown below) also states it has the purpose of "a combined effective influence upon matters pertaining to the development and welfare of La Habra Heights".

In contrast to those political and development interests above, the Heights Life, Dues solicitations, and statements by Board members at public meetings refer to non-partisanship and group activities.

What is the Association; that which it claims to the Federal Government, or that which it claims when it solicits contributions?

Mission Statement from Improvement Association website

From 2009 Solicitation envelope (Note: Danger! Contributions are NOT Tax Deductible, except in unique circumstances)

From 2010 Solicitation envelope

From February 2010 Federal Filing