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Journal Articles

2007

IRS

Articles 1 - 2 of 2

Full-Text Articles in Law

The Much Maligned 527 And Institutional Choice, Lloyd Hitoshi Mayer Jan 2007

The Much Maligned 527 And Institutional Choice, Lloyd Hitoshi Mayer

Journal Articles

The continuing controversy over 527 organizations has led Congress to impose extensive disclosure requirements on these political organizations and to consider imposing extensive restrictions on their funding as well. The debate about what laws should govern these entities has, however, so far almost completely ignored the fact that such laws raise a complicated institutional choice question.

This Article seeks to resolve that question by developing a new institutional choice framework to guide this and similar choices. The Article first explores the context for making this determination by describing the current laws governing 527s, including both federal election laws administered by …


Grasping Smoke: Enforcing The Ban On Political Activity By Charities, Lloyd Histoshi Mayer Jan 2007

Grasping Smoke: Enforcing The Ban On Political Activity By Charities, Lloyd Histoshi Mayer

Journal Articles

The rule that charities are not allowed to intervene in political campaigns has now been in place for over fifty years. Despite uncertainty about the exact reasons for Congress' enactment of it, skepticism by some about its validity for both constitutional and public policy reasons, and continued confusion about its exact parameters, this rule has survived virtually unchanged for all of those years. Yet while overall noncompliance with the income tax laws has drawn significant scholarly attention, few scholars have focused on violations of this prohibition and the IRS' attempts to enforce it.

This Article focuses on the elusive issue …