Jana Kemp, an independent candidate for Governor of Idaho who is a former state legislator, is protesting the decision of the Boise City Club to invite only the Democratic and Republican nominees for Governor. See this story.
The story says that the Club thinks that the IRS has a rule limiting debates to candidates with 15% support at polls. If this is what the Club officials think, they are mistaken. There is no such IRS rule. Perhaps the Club is confusing the IRS with the Commission on Presidential Debates. The Commission is not a governmental body.