I dug out the group's 2005 IRS return, which can seen here.

The group claimed on its signed tax statement to not have lobbied on a national, state or local issue to influence public opinion.

Yet, this 2005 article in the Chattanooga Times Free Press shows how that is not accurate, as it details the group lobbying the state to privatize or shut down public golf courses. Golf courses are a key issue among elitist conservatives, you know.

December 17, 2005 Saturday

SECTION: NEWS; Pg. b2

LENGTH: 602 words

HEADLINE: Group wants state out of golf business

BYLINE: Ian Berry, Staff Writer

Tennessee this month assumed control of four state-owned golf courses, including one at Harrison Bay State Park. That brings the number of state courses to 12, which one group says is 12 too many.

The Tennessee Center for Policy Research, a group that promotes conservative economic policies, has singled out the state courses as its "monthly misuse" for December. The group said the courses are losing money and should be privatized or shut down.

"They honestly would be better as grazing land for deer," said Drew Johnson, the group's executive director......

http://www.timesfreepress.com/...

The group also failed to fill out its top officers as required. The IRS requires groups to list officers, directors and "key employees" such as the president and executive director.

The group's 2005 tax return claims $104,908 in revenues and $76,673 in expenses, including roughly $5,000 for meals, $6,000 for "marketing," $3,000 for travel, $3,000 for legal expenses - and only $18 for research materials and $24 for printing and publications.

So you have a supposed non-partisan "policy research" organization spending only $42 for publications and research materials as thousands are spent on food, travel and unspecified marketing and legal expenses. That doesn't sound like a legitimate non-partisan research institute to me.