From The Heartland Institute:

Don’t Tax Credit Unions … Or Community Banks, Either
http://www.rstreet.org/2013/08/02/dont-tax-credit-unions-or-community-banks-either/
R. J. Lehmann of the R Street Institute examines alternatives to ending the credit union tax exemption. “Perhaps most importantly, from a political perspective, a proposal that links community banks and credit unions arm-in-arm against the behemoth too-big-to-fail institutions that have sucked up hundreds of billions in taxpayer dollars is one that, we expect, just might be able to generate support on both sides of the aisle,” he writes.