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Full-Text Articles in Law
Federal Tax Law Resources, Susan Lewis-Somers
Federal Tax Law Resources, Susan Lewis-Somers
Way2Search! Topical Instruction Series
No abstract provided.
Federal Tax Research, Susan Lewis-Somers
Federal Tax Research, Susan Lewis-Somers
Way2Search! Topical Instruction Series
No abstract provided.
It Down And Count The Cost:" A Framework For Constitutionally Enforcing The 501(C)(3) Campaign Intervention Ban, Benjamin Leff
It Down And Count The Cost:" A Framework For Constitutionally Enforcing The 501(C)(3) Campaign Intervention Ban, Benjamin Leff
Articles in Law Reviews & Other Academic Journals
Section 501(c)(3) of the Internal Revenue Code (Code) prohibits charities from intervening in a political campaign for or against a candidate for public office. The Internal Revenue Service (Service) currently interprets the campaign-intervention ban to absolutely prevent charities from communicating their views on candidates, even if such communications are completely financed by non-501 (c) (3) affiliates. This article argues that the current Service enforcement paradigm is unconstitutional because it exceeds the government interest in preventing tax-deductible donations to be used for campaign- intervention. A constitutional interpretation exists under the current statutory framework, but it would require the Service to shift …