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Full-Text Articles in Law
In Re 2012 Legislative Districting: Maryland High Court Decision Exemplifies Lackluster Federal Guidance On Redistricting, Matthew Lagarde
In Re 2012 Legislative Districting: Maryland High Court Decision Exemplifies Lackluster Federal Guidance On Redistricting, Matthew Lagarde
Maryland Law Review
No abstract provided.
Citizens United And Taxable Entities: Will Taxable Entities Be The New Stealth Dark Money Campaign Organizations?, Donald B. Tobin
Citizens United And Taxable Entities: Will Taxable Entities Be The New Stealth Dark Money Campaign Organizations?, Donald B. Tobin
Faculty Scholarship
The electoral process in the United States is going through a major transition as money increasingly pours into non-candidate independent groups (“IGs”). Before 2000, IGs could engage in significant electoral advocacy without having to disclose the IG’s donors or its expenditures. Congress sought to address the lack of disclosure by requiring section 527 political organizations to disclose their contributions and expenditures. IGs quickly sought an alternative organizational form for engaging in political advocacy. The alternative organizational form of choice has been the tax-exempt section 501(c)(4) social welfare organization.
In a 2007 article, I explored whether such tax-exempt entities would be …