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Is Congress Politicizing The Irs And Its Enforcement Process?, Donald B. Tobin
Is Congress Politicizing The Irs And Its Enforcement Process?, Donald B. Tobin
Faculty Scholarship
No abstract provided.
Campaign Disclosure And Tax-Exempt Entities: A Quick Repair To The Regulatory Plumbing, Donald B. Tobin
Campaign Disclosure And Tax-Exempt Entities: A Quick Repair To The Regulatory Plumbing, Donald B. Tobin
Faculty Scholarship
This article argues that there are some quick regulatory fixes the Treasury can implement to ensure that tax-exempt organizations are operating within the rules and that aggressive tax planning is not being used as a way to obfuscate rules for political organizations requiring disclosure. The article recommends that Treasury promulgate new regulations to require disclosure by tax-exempt entities of expenditures and contributions in excess of $25,000. The article also proposes that Treasury institute procedures to require tax-exempt organizations to file for exempt status, and to provide procedures for ensuring that these organizations meet the requirements in the statute and are …