The difference is that citizens have a right against unreasonable search and seizure without probable cause. This constraints what law enforcement agents can do

The difference is that citizens have a right against unreasonable search and seizure without probable cause. This constraints what law enforcement agents can do on whims and conjecture. Presumably, the IRS need no cause to provide any tax filing with extra scrutiny or an outright audit. From this perspective, these groups are not protected in the least against "unfair auditing", as that statement has no legal basis whatsoever.. If the IRS can audit anyone's filing, then it makes sense for them to direct limited resources to audit groups who's entire existence is to avoid paying taxess.