Open Access. Powered by Scholars. Published by Universities.®

Social and Behavioral Sciences Commons

Open Access. Powered by Scholars. Published by Universities.®

Political Science

William & Mary Law School

2013

Internal Revenue Code

Articles 1 - 1 of 1

Full-Text Articles in Social and Behavioral Sciences

Charities In Politics: A Reappraisal, Brian Galle Apr 2013

Charities In Politics: A Reappraisal, Brian Galle

William & Mary Law Review

Federal law significantly limits the political activities of charities, but no one really knows why. In the wake of Citizens United, the absence of any strong normative grounding for the limits may leave the rules vulnerable to constitutional challenge. This Article steps into that breach, offering a set of policy reasons to separate politics from charity. I also sketch ways in which my more precise exposition of the rationale for the limits helps guide interpretation of the complex legal rules implementing them.

Any defense of the political limits begins with significant challenges because of a long tradition of scholarly criticism …