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Campaign Disclosure And Tax-Exempt Entities: A Quick Repair To The Regulatory Plumbing, Donald B. Tobin
Campaign Disclosure And Tax-Exempt Entities: A Quick Repair To The Regulatory Plumbing, Donald B. Tobin
Faculty Scholarship
This article argues that there are some quick regulatory fixes the Treasury can implement to ensure that tax-exempt organizations are operating within the rules and that aggressive tax planning is not being used as a way to obfuscate rules for political organizations requiring disclosure. The article recommends that Treasury promulgate new regulations to require disclosure by tax-exempt entities of expenditures and contributions in excess of $25,000. The article also proposes that Treasury institute procedures to require tax-exempt organizations to file for exempt status, and to provide procedures for ensuring that these organizations meet the requirements in the statute and are …
Citizens United V. Fec: Departure From Precedent Opens The Gate To "Phantom" Political Speakers, Esther Houseman
Citizens United V. Fec: Departure From Precedent Opens The Gate To "Phantom" Political Speakers, Esther Houseman
Maryland Law Review Online
No abstract provided.