IRS Bureaucrats Did Some Things Right

According to a Politico report the IG, IRS bureaucrats applied heightened scrutiny to some liberal nonprofits on much the same basis as they did to conservative ones: looking at clues from their titles and connections.  The conventional wisdom, as I understand it, is this is wrong, wrong, wrong.  Every nonprofit should get the same amount of scrutiny, and using clues is akin to racial profiling.

This is the issue the Republicans made hay out of in the Obama administration, doing several Congressional investigations,  forcing Lois Lerner to retire, and calling for criminal prosecutions.  I didn't spend much time delving into the details, but I still want now to state two positions:

• if you don't have unlimited resources, it's good bureaucratic strategy to focus your efforts.  That's the theory Obama used in establishing DACA, and it applies for more than just prosecutorial  work. So to me it was perfectly rational for the IRS bureaucrats to devote more attention to groups linked to the Tea Party and to Acorn, than a nonprofit set up to fund local recreational facilities, for example.   I agree it would be bad if the bureaucrats showed a partisan bias, but based on the Politico report it seems they didn't.
• the problem, as it so often is, is Congress in writing a bad law, made worse by bad decisions in the past.  As I understand it, nonprofits can receive tax-exempt donations only if they're not "political ."  What does "political" mean--Congress didn't give a definition and IRS has in the past permitted "some" activity which would seem to a layman to be political, expanding more recently to be less than 50 percent.   That means IRS has to examine the nonprofit in depth, which requires resources, which gets back to the need to focus their attention.

Seems to me it would be better to  worry about interlocking directorates and size of the effort.  Go after the big boys.