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Full-Text Articles in Law
Nonprofits, Taxes, And Speech, Lloyd H. Mayer
Nonprofits, Taxes, And Speech, Lloyd H. Mayer
Journal Articles
Federal tax law is of two minds when it comes to speech by nonprofits. The tax benefits provided to nonprofits are justified in significant part because they provide nonprofits great discretion in choosing the specific ends and means to pursue, thereby promoting diversity and pluralism. But current law withholds some of these tax benefits if a nonprofit engages in certain types of political speech. Legislators have also repeatedly, if unsuccessfully, sought to expand these political speech restrictions in various ways. And some commentators have proposed denying tax benefits to groups engaged in other types of disfavored speech, including hate speech …
Response By Tax-Exempt Organization Scholars To Request For Information, Ellen P. Aprill, Roger Colinvaux, Brian D. Galle, Philip Hackney, Lloyd Hitoshi Mayer
Response By Tax-Exempt Organization Scholars To Request For Information, Ellen P. Aprill, Roger Colinvaux, Brian D. Galle, Philip Hackney, Lloyd Hitoshi Mayer
Articles
A group of academics who study and write about tax-exempt organizations, including their politically related activities, has responded to an August 14, 2023 Request for Information (RFI) from the Ways and Means Committee regarding issues in connection with the advocacy activities of tax-exempt organizations. The submission describes aspects of current law and provides an appendix with a list of the authors’ relevant scholarly work. As a preliminary matter, the submission emphasizes the importance of the voice of tax-exempt organizations to a well-functioning civil society and democracy. The submission also notes that in no case do the laws applicable to tax-exempt …
Curbing (Or Not) Foreign Influence On U.S. Politics And Policies Through The Federal Taxation Of Charities, Johnny Rex Buckles
Curbing (Or Not) Foreign Influence On U.S. Politics And Policies Through The Federal Taxation Of Charities, Johnny Rex Buckles
Maryland Law Review
No abstract provided.
If I Go Crazy, Then Will You Still Call Me A Super Pac? How Enmeshment With Political Action Committees Makes Contribution Limits Enforceable On Independent Expenditure-Only Committees, Brian Greivenkamp
University of Cincinnati Law Review
No abstract provided.
Are You Now Or Have You Ever Been A Member Of The Aclu, David Cole
Are You Now Or Have You Ever Been A Member Of The Aclu, David Cole
Michigan Law Review
A Review of In Defense of American Liberties: A History of the ACLU by Samuel Walker