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When Statutory Regimes Collide:Will Wisconsin Right To Life And Citizens United Invalidate Federal Tax Regulation Of Campaign Activity?, Miriam Galston
When Statutory Regimes Collide:Will Wisconsin Right To Life And Citizens United Invalidate Federal Tax Regulation Of Campaign Activity?, Miriam Galston
GW Law Faculty Publications & Other Works
In Federal Election Commission v. Wisconsin Right to Life (2007) and Citizens United v. Federal Elections Commission (2010), the United States Supreme Court dramatically reduced the ability of Congress to regulate campaign finance activities of corporations and others active in elections. Many of the same activities are still subject to restrictions by the Internal Revenue Code, which regulates the type and amount of political campaign activities that certain nonprofits exempt under federal tax law can engage in.
In the wake of the campaign finance decisions, the constitutionality of the tax law’s restrictions on campaign activity is now being challenged in …