The New Hampshire Democratic Party has filed a complaint with the Federal Elections Commission against the group Americans for Job Security.

The organization recently began airing radio ads titled "Taxes Hurt," which takes aim at former Gov. Jeanne Shaheen's economic record. Shaheen, a Democrat, is running for U.S. Senate against current U.S. Sen. John Sununu (R-Waterville Valley).

The complaint was announced in a conference call with Democratic Party Chairman Ray Buckley and former state Party Chairwoman Kathy Sullivan. "The facts indicate that Respondents conspired to make illegal corporate expenditures in connection with a Federal election, failed to register and report as a political committee with the Federal Election Commission, and failed to comply with disclaimer requirements," the complaint states.

The Democrats argue that AJS is violating their status as a tax-exempt organization.

"They are running an ad which does not talk about a current pending issue at all," Sullivan said. "For that reason we are filing this FEC complaint because this is a functional equivalent of political advocacy and AJS has not filed has a political action committee and we belief is not in compliance with federal election campaign laws."

According to their website, AJS is a registered 501(c)(6) business league. The Internal Revenue Service says that the activities of a business league must be devoted to "improving business conditions."

"To be exempt, a business league's activities must be devoted to improving business conditions of one or more lines of business as distinguished from performing particular services for individual persons," an IRS statute states.

Moreover, FEC rule 114.15 says that "corporations and labor organizations may make an electioneering communication," if the ad "focuses on a legislative, executive or judicial matter or issue; and urges a candidate to take a particular position or action with respect to the matter or issue." The rule does not mention that the issue must be a "pending" issue.

Sullivan also pointed out that the current president of AJS is Steve DeMaura, a former executive director of the New Hampshire Republican Party. Granite State political consultant David Carney also used to run the group.

"We've been around for 11 years and have never been found in violation of campaign law," DeMaura said. "What's most upsetting is that these issues are faced by New Hampshire voters every day."

DeMaura also said called the complaint "baseless."

"There's no basis for this complaint and it's a typical political move that if you don't agree with the message you file a lawsuit."

DeMaura added: "We're discussing important issues in New Hampshire and Jeanne Shaheen's refusal to talk about these issues is disturbing."

"When Jeanne Shaheen was Governor, she kept New Hampshire's tax burden the lowest in the nation and she fought attempts to institute a statewide income tax and won," Kate Bedingfield, Shaheen communications director, wrote in a statement. "It's disappointing that John Sununu is relying on shady Washington interest groups to launch misleading, negative attacks on Jeanne Shaheen because he can't defend his own record of voting 90% of the time with George Bush."