Other Law Commons^™

Section 501(C)(4) Advocacy Organizations: Political Candidate-Related And Other Partisan Activities In Furtherance Of The Social Welfare, Terence Dougherty

Seattle University Law Review

In the wake of the 2012 presidential election, tax and political law lawyers are left with a number of unanswered questions concerning the political activities of tax-exempt organizations. Despite the importance of these questions, there are striking gaps in the authority of federal tax law governing the conduct of political candidate and other partisan-related activities by tax-exempt organizations. Assuming activities in furtherance of partisan interests are activities that support private interests, I consider what this authority may tell us about the permissibility of Section 501(c)(4) organizations engaging in partisan political activities and having as a constitutive purpose a partisan political …