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Entertainment, Arts, and Sports Law Commons

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Full-Text Articles in Entertainment, Arts, and Sports Law

Digitial Art & Blockchain Spring Symposium, Cardozo Arts & Entertainment Law Journal, Cardozo Intellectual Property And Information Law Program, Cardozo Fame Center Mar 2019

Digitial Art & Blockchain Spring Symposium, Cardozo Arts & Entertainment Law Journal, Cardozo Intellectual Property And Information Law Program, Cardozo Fame Center

Flyers 2018-2019

No abstract provided.


Applying The First Amendment To The Internal Revenue Code: Minnesota Voters Alliance And The Tax Law’S Regulation Of Nonprofit Organizations’ Political Speech, Edward A. Zelinsky Jan 2019

Applying The First Amendment To The Internal Revenue Code: Minnesota Voters Alliance And The Tax Law’S Regulation Of Nonprofit Organizations’ Political Speech, Edward A. Zelinsky

Articles

On its face, Minnesota Voters Alliance v. Mansky is about which T-shirts, hats and buttons voters can wear at the polls. However, the U.S. Supreme Court’s First Amendment analysis in Minnesota Voters Alliance extends beyond apparel at polling places. That decision impacts the ongoing debate about the Johnson Amendment, the now controversial provision of the Internal Revenue Code which forbids Section 501(c)(3) organizations from intervening in political campaigns. Minnesota Voters Alliance also affects the proper construction of Section 501(c)(3)’s ban on lobbying by tax-exempt entities as well as other provisions of the tax law taxing and precluding campaign intervention by …