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Full-Text Articles in Law
Nonprofits, Politics, And Privacy, Lloyd Hitoshi Mayer
Nonprofits, Politics, And Privacy, Lloyd Hitoshi Mayer
Lloyd Hitoshi Mayer
No abstract provided.
Lloyd Mayer Was Quoted In Bna, Inc. Money & Politics Report Article "Treasury, Irs Propose New Definition Of Political Activity For Social Welfare Groups.", Lloyd Mayer
Lloyd Hitoshi Mayer
Lloyd Mayer was quoted in BNA, Inc. Money & Politics Report article Treasury, IRS Propose New Definition Of Political Activity for Social Welfare Groups. by Diane Freda.
Nonprofits, Politics, And Privacy, Lloyd Hitoshi Mayer
Nonprofits, Politics, And Privacy, Lloyd Hitoshi Mayer
Lloyd Hitoshi Mayer
The time is ripe for a deeper consideration of the policy concerns that underlie public disclosure requirements for politically active tax-exempt nonprofit organizations and the related issue of privacy. To clarify the discussion, one aspect for deeper consideration is recognizing that this particular area is at the intersection of three significantly different disclosure regimes. Those three regimes are (1) federal tax law generally, (2) federal tax law as it applies to tax-exempt nonprofit organizations, and (3) federal election law. These regimes are a study in contrasts. Federal tax law strongly protects taxpayer information from public disclosure. And while federal tax …
Politics At The Pulpit: Tax Benefits, Substantial Burdens, And Institutional Free Exercise, Lloyd Hitoshi Mayer
Politics At The Pulpit: Tax Benefits, Substantial Burdens, And Institutional Free Exercise, Lloyd Hitoshi Mayer
Lloyd Hitoshi Mayer
More than fifty years ago, Congress enacted a prohibition against political campaign intervention for all charities, including churches and other houses of worship, as a condition for receiving tax deductible contributions. Yet the IRS has never taken a house of worship to court for alleged violation of the prohibition through political comments from the pulpit, presumably at least in part because of concerns about the constitutionality of doing so. This decision is surprising, because a careful review of Free Exercise Clause case law – both before and after the landmark Employment Division v. Smith decision – reveals that the prohibition …
What Is This “Lobbying” That We Are So Worried About?, Lloyd Hitoshi Mayer
What Is This “Lobbying” That We Are So Worried About?, Lloyd Hitoshi Mayer
Lloyd Hitoshi Mayer
Lobbying is both an essential part of our democratic process and a source of some of our greatest fears about dangers to that process. Yet when Congress, the public, and scholars consider loosening or, as is more often the case, tightening the restrictions on lobbying, they usually assume that everyone knows what activities are in fact “lobbying.” They therefore overlook the fact that multiple definitions of lobbying currently exist in the various federal laws addressing lobbying. This Article seeks to fill this gap by answering the question of how lobbying should be defined for purposes of the existing federal laws …
The Much Maligned 527 And Institutional Choice, Lloyd H. Mayer
The Much Maligned 527 And Institutional Choice, Lloyd H. Mayer
Lloyd Hitoshi Mayer
The continuing controversy over “527” organizations has led Congress to impose extensive disclosure requirements on these political organizations and to consider imposing extensive restrictions on their funding as well. The debate about what laws should govern these entities has, however, so far almost completely ignored the fact that such laws raise a complicated institutional choice question. This Article seeks to resolve that question by developing a new institutional choice framework to guide this and similar choices. The Article first explores the context for making this determination by describing the current laws governing 527s, including both federal election laws administered by …