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University of Maryland Francis King Carey School of Law

Tax Law

Elections

Publication Year

Articles 1 - 3 of 3

Full-Text Articles in Law

Political Advocacy And Taxable Entities: Are They The Next "Loophole"?, Donald B. Tobin Jan 2007

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

Faculty Scholarship

No abstract provided.

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Tax Code Section 527 Groups Not An End-Run Around Mccain-Feingold, Edward B. Foley, Donald B. Tobin Jan 2004

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

Faculty Scholarship

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.

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Anonymous Speech And Section 527 Of The Internal Revenue Code, Donald B. Tobin Jan 2003

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

Faculty Scholarship

No abstract provided.

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