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Full-Text Articles in Taxation-Federal
Speak Up: Issue Advocacy In Increasingly Politicized Times, Sally Wagenmaker
Speak Up: Issue Advocacy In Increasingly Politicized Times, Sally Wagenmaker
The Journal of Business, Entrepreneurship & the Law
This article first provides a brief primer on current constraints affecting Section 501(c)(3) and 501(c)(4) organizations' communications within the context of what has become known as “issue advocacy.” It then sets forth the problem of increasing politicization of nonprofits' issue advocacy activities. The article next evaluates related constitutional tensions for politically tinged issue advocacy, through the lens of the Supreme Court's free speech decisions. It concludes by addressing how the IRS's different content-based standards for issue advocacy are susceptible to abuse, are otherwise constitutionally suspect, and therefore warrant reform.
Income Or Liability: How Casinos' Classification Of Outstanding Chips Determine Taxability, John Bulloch
Income Or Liability: How Casinos' Classification Of Outstanding Chips Determine Taxability, John Bulloch
UNLV Gaming Law Journal
No abstract provided.
Financial Disability For All, T. Keith Fogg, Rachel E. Zuraw
Financial Disability For All, T. Keith Fogg, Rachel E. Zuraw
Catholic University Law Review
No abstract provided.