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Tax Code Section 527 Groups Not An End-Run Around Mccain-Feingold, Edward B. Foley, Donald B. Tobin Jul 2014

Tax Code Section 527 Groups Not An End-Run Around Mccain-Feingold, Edward B. Foley, Donald B. Tobin

Donald B. Tobin

This article ... will analyze both the statutory and constitutional questions concerning whether 527organizations are ‘‘political committees’’ under FECA and thus subject to the $5,000 cap on the contributions they receive from each donor. The article will also consider whether other forms of tax-exempt organizations besides 527s—most notably so-called 501(c)(4) organizations—provide an alternative means of circumventing this $5,000 contribution limit.


Anonymous Speech And Section 527 Of The Internal Revenue Code, Donald B. Tobin Jun 2014

Anonymous Speech And Section 527 Of The Internal Revenue Code, Donald B. Tobin

Donald B. Tobin

No abstract provided.


Political Advocacy And Taxable Entities: Are They The Next "Loophole"?, Donald B. Tobin Jun 2014

Political Advocacy And Taxable Entities: Are They The Next "Loophole"?, Donald B. Tobin

Donald B. Tobin

No abstract provided.