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Full-Text Articles in Taxation-State and Local
Politics, Disclosure, And State Law Solutions For 501(C)(4) Organizations, Linda Sugin
Politics, Disclosure, And State Law Solutions For 501(C)(4) Organizations, Linda Sugin
Chicago-Kent Law Review
Since the Supreme Court’s 2010 decision in Citizens United v. FEC, there has been an explosion in section 501(c)(4) organizations active in politics. Unable to effectively process applications, the IRS mishandled organizations with conservative political ties, producing a scandal from which the agency has yet to recover. It proposed regulations that would have helped it more easily determine eligibility for 501(c)(4) exemption, but after massive public outcry, the regulations were withdrawn. No new regulations will be proposed before the 2016 presidential election.
Given the federal government’s inability to address the problem of dark money politicking by 501(c)(4) organizations through …
Incorporating Ny Land Banks Into The Delinquent Property Tax Enforcement Processes, J. Justin Woods
Incorporating Ny Land Banks Into The Delinquent Property Tax Enforcement Processes, J. Justin Woods
Elisabeth Haub School of Law Student Publications
This article argues that New York municipalities should integrate land banks into the tax enforcement process to break the unhealthy cycle perpetuated by real estate and lien speculators. By transferring all tax liens and foreclosed properties to local land banks, municipalities can generate an important funding source that will help cover land banks' operations while simultaneously maximizing land banks' ability to reinvest lien proceeds and equity into redeveloping or demolishing properties with little or no value. If New York municipalities use their Land Bank Act powers fully, local and regional land bank efforts can become a vital tools for planning …