By Anjetta Mcqueen AP Education Writer

Friday, June 23, 2000; 5:37 p.m. EDT

WASHINGTON -- 6/23/00 –– A conservative legal group complained to federal regulators and the IRS that National Education Association political activities violated election and tax laws.

The Landmark Legal Foundation, which said Friday it mailed formal complaints to the agencies, contends that money from the powerful union's treasury was used in a "systematic political strategy ... to influence ... federal elections," contrary to the law.

In its complaint to the Federal Election Commission, Landmark said union affiliates in California, Florida, Illinois and Wisconsin improperly posted NEA political endorsements on their public Internet sites.

FEC spokesman Ian Stirton said Friday that the agency had not received Landmark's complaint, but added that 16 others have been filed against the union since 1975. In at least four of those cases, the agency leveled civil penalties, said Stirton, who could not immediately provide details.

Separately, Landmark asked the Internal Revenue Service to investigate NEA tax filings that showed zero political expenditures over the past several years.

An IRS spokesman who declined to be identified said federal law prohibits the agency from confirming receipt of a complaint.

The NEA says it is confident it followed the law, noting the IRS concluded in May 1999 that an audit of its 1993 tax returns found no problems.

"Our tax filings were thoroughly reviewed and approved by the IRS," said union spokeswoman Kathleen Lyons on Friday. "We've continued to follow the practices that have passed muster with the IRS, and we've been doing that for years."

Landmark officials cited some of the same union documents quoted in a story Thursday by The Associated Press. The documents show the union spent millions of dollars to help elect "pro-education candidates," produce political training guides and gather teachers' voting records. Tax filings show the union reported no political expenditures from 1993 through 1998.

The documents show the expenditures are from the union treasury rather than its separate political action committee, which is permitted to spend money for political activity.

Federal law prohibits labor organizations from "making federal election contributions or expenditures using its general treasury funds."

"The NEA's strategic budget priorities are laced with politically oriented activity," Landmark contended. "The priorities are broken down into numerous categories, many of which appear to include prohibited federal campaign expenditures."

Landmark cited documents showing union budgets for cyberspace advocacy systems; "significantly increased and lasting bipartisan political advocacy" and "organizational partnerships with political parties."

EDITORS' NOTE – Associated Press Writer Larry Margasak contributed to this story.