• State Policy Network co-ordinating plans  across 34 US states
• Strategy to ‘release residents from government dependency’
• Revelations come amid growing scrutiny of tax-exempt charities
The State Policy Network has an annual warchest of $83m drawn
from major donors like David Koch, above, and food giant Kraft.
Photograph: Mark Lennihan/AP
Conservative groups across the US are planning a co-ordinated assault against public sector rights and services in the key areas of education, healthcare, income tax, workers’ compensation and the environment documents obtained by the Guardian reveal .
The strategy for the state-level organisations, which describe themselves as “free-market thinktanks”, includes proposals from six different states for cuts in public sector pensions, campaigns to reduce the wages of government workers and eliminate income taxes, school voucher schemes to counter public education, opposition to Medicaid, and a campaign against regional efforts to combat greenhouse gas emissions that cause climate change .
The policy goals are contained in a set of funding proposals obtained by the Guardian. The proposals were co-ordinated by the State Policy Network, an alliance of groups that act as incubators of conservative strategy at state level.
The documents contain 40 funding proposals  from 34 states, providing a blueprint for the conservative agenda in 2014. In partnership with the Texas Observer and the Portland Press Herald in Maine , the Guardian is publishing SPN’s summary of all the proposals to give readers and news outlets full and fair access to state-by-state conservative plans that could have significant impact throughout the US, and to allow the public to reach its own conclusions about whether these activities comply with the spirit of non-profit tax-exempt charities.
Details of the co-ordinated approach come amid growing federal scrutiny of the political activities of tax-exempt charities. Last week the Obama administration announced a new clampdown on those groups that violate tax rules  by engaging in direct political campaigning.
Most of the “thinktanks” involved in the proposals gathered by the State Policy Network are constituted as 501(c)(3) charities that are exempt from tax by the Internal Revenue Service. Though the groups are not involved in election campaigns, they are subject to strict restrictions on the amount of lobbying they are allowed to perform. Several of the grant bids contained in the Guardian documents propose the launch of “media campaigns” aimed at changing state laws and policies, or refer to “advancing model legislation” and “candidate briefings”, in ways that arguably cross the line into lobbying.
The documents also cast light on the nexus of funding arrangements behind radical rightwing campaigns. The State Policy Network (SPN) has members in each of the 50 states and an annual warchest of $83m drawn from major corporate donors that include the energy tycoons the Koch brothers, the tobacco company Philip Morris, food giant Kraft and the multinational drugs company GlaxoSmithKline.