Social and Behavioral Sciences Commons^™

Written Testimony Of Philip Hackney For The Hearing On Growth Of The Tax-Exempt Sector And The Impact On The American Political Landscape (U.S. House Ways & Means Subcommittee On Oversight, December 13, 2023), Philip Hackney

Testimony

In written testimony before the House Ways & Means Subcommittee on Oversight on December 13, 2023, Professor Hackney emphasized three points about tax-exempt organizations and politics: (1) a diverse nonprofit sector that fosters civic participation and engagement is a gem of the United States -- we should maintain that; (2) the IRS budget for Exempt Organizations continues to NOT be sufficient to ensure the laws are equally and fairly enforced; and (3) there are simple things the IRS could do to enforce the law that it is not doing.

Legislative Passage Of Marijuana And Pac Contributions: An Analysis Of Illinois And New York Political Donations, Luke Elliott

Political Science Undergraduate Honors Theses

The growing prominence of Political Action Committees (PACs) calls for the analysis of their impact on state legislatures and the passing of bills. This thesis sought to determine the relationship between PACs and the state legislatures of New York and Illinois as it relates to the passage of statutes that legalized recreational marijuana. This was done by collecting contribution disclosures from the individuals who voted on the bills and finding the aggregate amounts given to a candidate by in-state and out-of-state PACs and non-PACs. Then the data was subjected to a Pearson Correlation analysis. If the Pearson Correlation indicated a …

Written Testimony Of Philip Hackney For The Hearing On Laws And Enforcement Governing The Political Activities Of Tax-Exempt Entities (U.S. Senate Finance Committee Subcommittee On Taxation And Irs Oversight, May 4, 2022), Philip Hackney

Testimony

Are tax laws and IRS enforcement up to the task of overseeing the tax issues associated with the political activities of tax-exempt organizations? Though the tax laws governing the tax-exempt realm are wanting, our overall legal structure is not bad. It is justifiable at least. Where we fall down as a nation in this space is in the enforcement. We do not allocate enough resources to this arena, and we do not institutionally offer the support necessary to enforce these laws. These failures do not favor one party over the other but favor those interests in the country with the …

Super Pacs And Agenda Setting, Logan Bush

Theses, Dissertations and Capstones

Several Supreme Court rulings, starting with Buckley v. Valeo and culminating with Citizens United v. Federal Election Commission, have created two unequal campaign finance systems: One where party and candidate committees must follow strict fundraising regulations from the Federal Election Commission, and another populated with Super PACs and similar organizations which are allowed to take in unlimited donations. This paper sets out to see if Super PACs, which are freer to operate under the law, have challenged the party and candidate committees’ agenda-setting ability in an election.

Corporations And The American Polity, Patrick Labossiere

Student Theses and Dissertations

Research on corporate communications’ effects on politics presents an acknowledgement of a relationship between the two topics, leaving a void in the explanation and examination of this topic. The void presents an opening to introduce a conceptual process for how corporations are able to craft communications to influence the American Polity, the democratic social organization within the United States. This research begins with a historical review of how corporations gain prominence in American society, capturing the ability to participate in the democratic social organization of the polity. A qualitative analysis of several conceptual frameworks serves as data, to establish an …

Stewardship 2021: The Centrality Of Institutional Investor Regulation To Restoring A Fair And Sustainable American Economy, Leo E. Strine Jr.

All Faculty Scholarship

In this essay, which formed the basis for the luncheon keynote speech at the Rethinking Stewardship online conference presented by the Ira M. Millstein Center for Global Markets and Corporate Ownership at Columbia Law School and ECGI, the European Corporate Governance Institute, the essential, but not sufficient, role of regulation to promote more effective stewardship by institutional investors is discussed. To frame specific policy recommendations that align the responsibilities of institutional investors with the best interests of their human investors in sustainable wealth creation, environmental responsibility, the respectful treatment of stakeholders, and, in particular, the fair pay and treatment of …

Legalizing Corporate Political Speech: How Citizens United Laid The Groundwork For Corporations' Right To Political Speech, Karen Sebold

Political Science Teaching and Learning

The right to political speech is essential for democracy, but should corporations have the same rights as individual persons? In this presentation, Prof. Sebold explains how the US Supreme Court ruling in Citizens United determined that political speech extends to corporations and what that ruling may imply for US politics.

Fiduciary Blind Spot: The Failure Of Institutional Investors To Prevent The Illegitimate Use Of Working Americans' Savings For Corporate Political Spending, Leo E. Strine Jr.

All Faculty Scholarship

For decades, American workers have been subjected to increasing pressure to become forced capitalists, in the sense that to provide for retirement for themselves, and to pay for college for their children, they must turn part of their income every month over to mutual funds who participate in 401(k) and 529 programs. These “Worker Investors” save for the long term, often hold portfolios that are a proxy for the entire economy, and depend on the economy’s ability to generate good jobs and sustainable growth in order for them to be able to have economic security. In recent years, there has …

A Study Of The Impacts Of The Citizens United Supreme Court Decision On Electoral Outcomes In U.S. House Of Representatives Races, Asher Sizeler-Fletcher

Honors College

The 2010 Supreme Court decision in the case Citizens United v. FEC brought about major changes in U.S. Campaign finance law, most infamously the creation and proliferating of Super PACs, a new vehicle for outside spending. In this thesis, I investigate the impacts of the Citizens United decision on electoral outcomes in U.S. House of Representatives races. I analyzed campaign finance data from the 2006, 2014, 2016, and 2018 election cycles for three categories of House races: open seats, competitive seats, and seats that fall within a specific spending ratio between the top two vote getters. I conducted a number …

Morals In The United States Of America: Are They In Their Death Throes?, John A. Cook

Communication Faculty Publications and Presentations

This article explores the ethics of large complex systems in the United States of America in three major case studies: the food industry, the pharmaceutical industry and the political/governmental institutions. Using the simple Aristotelian heuristic of good sense, good character and good will, the conclusion is that ethics is not a high priority due in large part to the relentless pursuit of large sums of money at any cost.

Did Citizens United Get It Right? Campaign Finance Reform And The First Amendment – Finding The Balancing Point, Morgan R. Knudtsen

Political Science

No abstract provided.

A Comparative Analysis Of The United States Supreme Court's Doctrine Of Selective Incorporation And Corporate Constitutional Rights Jurisprudence, Rebecca R. Fate

Honors Undergraduate Theses

With recent and contentious Supreme Court cases dealing with corporate constitutional rights, such as Citizens United v. Federal Election Commission (2010), as well as with the appointment of a new justice, the time is particularly ripe for evaluations of the Supreme Court’s jurisprudence in this area, including predictions about the future of this line of cases. The purpose of this thesis is to establish a better understanding of the historical jurisprudential approach utilized by the Supreme Court to decide corporate constitutional rights by establishing the well-known doctrine of selective incorporation as an appropriate analogy. No other works attempt to frame …

Money Power In Politics, Jonathan Peterson Fisher

Senior Projects Spring 2017

Money power in politics has been bolstered over the last thirty years thanks to Supreme Court decisions that hinder the Federal Election Commission’s ability to regulate financial influences on campaigns. Increases in corporate ability to impact campaigns through independent expenditures are principally against democratic values as they create a political climate of inequality favoring wealthy speakers. Additionally, money power’s influences on campaigns lead to impacting policy both directly through access to politicians and indirectly through the broad success of pro-contributor candidates. With an inability to govern over money power in elections comes a trend of anti-majoritarian policies that are inherently …

Paper Dragon Thieves, J.S. Nelson

J.S. Nelson

Line Drawing In Corporate Rights Determinations, Elizabeth Pollman

All Faculty Scholarship

This essay was written for the 21st Annual Clifford Symposium: The Supreme Court, Business, and Civil Justice. The essay argues that existing lines drawn between corporations may be a useful starting place for analyzing the rights of corporations, but caution must be used because the lines drawn in other areas were done for various policy reasons in different contexts that may not map onto the corporate rights determination. Attention should be paid to the specific characteristics of corporations that are relevant to the right at stake and the basis for extending protection. The key contribution of this essay is to …

Constitutionalizing Corporate Law, Elizabeth Pollman

All Faculty Scholarship

The Supreme Court has recently decided some of the most important and controversial cases involving the federal rights of corporations in over two hundred years of jurisprudence. In rulings ranging from corporate political spending to religious liberty rights, the Court has dramatically expanded the zone in which corporations can act free from regulation. This Article argues these decisions represent a doctrinal shift, even from previous cases granting rights to corporations. The modern corporate rights doctrine has put unprecedented weight on state corporate law to act as a mechanism for resolving disputes among corporate participants regarding the expressive and religious activity …

The Corporate Shell Game, J.S. Nelson

J.S. Nelson

Partisanship Has A Price: Citizens United And Political Partisanship In The Us House Of Representatives, Sean Kennedy

Honors Capstone Projects - All

This study aimed to determine whether or not a correlation between independent expenditure levels and political partisanship in the US House of Representatives exists, using the Congressional sessions from before and after the Citizens United decision to determine if the decision had any effect on political partisanship. Multiple factors were tested to determine levels of correlation and to adjust for any potential exasperating factors. The study concluded that a very strong correlation exists between aggregate levels of independent expenditures and distance between average levels of partisanship for the parties. However, no causal relationship could be established from the data alone, …

Person, State Or Not: The Place Of Business Corporations In Our Constitutional Order, Daniel J.H. Greenwood

Daniel J.H. Greenwood

Business corporations are critical institutions in our democratic republican market-based economic order. The United States Constitution, however, is completely silent as to their status in our system. The Supreme Court has filled this silence by repeatedly granting corporations rights against the citizenry and its elected representatives.

Instead, we ought to view business corporations, like municipal corporations, as governance structures created by We the People to promote our general Welfare. On this social contract view, corporations should have the constitutional rights specified in the text: none. Instead, we should be debating which rights of citizens against governmental agencies should also apply …

The Derivative Nature Of Corporate Constitutional Rights, Margaret M. Blair, Elizabeth Pollman

All Faculty Scholarship

This Article engages the two hundred year history of corporate constitutional rights jurisprudence to show that the Supreme Court has long accorded rights to corporations based on the rationale that corporations represent associations of people from whom such rights are derived. The Article draws on the history of business corporations in America to argue that the Court’s characterization of corporations as associations made sense throughout most of the nineteenth century. By the late nineteenth century, however, when the Court was deciding several key cases involving corporate rights, this associational view was already becoming a poor fit for some corporations. The …

Super Pacs 2012, Joseph Miller

Muskie School Capstones and Dissertations

The 2010 Supreme Court ruling in the case of the Citizens United vs the Federal Election Commision dramatically changed how elections are financed in the United States. That landmark case let to the creation of Super Political Action Committees (Super PACs). These organizations have the ability to raise limitless amounts of money and spend thses funds however they see fit on candidtaes of their choosing.

This case study will test six hypotheses. These hypotheses deal with two major actions. The first action is the conduct of Super PACs and the manner in which they went about choosing races to involve …

The Corporation In The Marketplace Of Ideas: The Law And Economics Of Corporate Political Speech, Matthew W. Telleen

Theses and Dissertations

In 2010, the Supreme Court decided Citizens United v. FEC, and raised the ire of commentators around the country. The President even criticized the ruling during the State of the Union Address. But corporate political speech has existed at various levels throughout history, and the debate is often clouded by complex balancing tests and convoluted reasoning. In this dissertation, the methodology of law and economics is utilized to analyze the value of corporate political speech to the marketplace of ideas. Chapter 1 introduces Tracing the history of Supreme Court decisions dealing with corporate political speech, variables can be isolated that …

Citizens United, The Marketplace, And Influence, Corin Shanti La Pointe-Aitchison

USF Tampa Graduate Theses and Dissertations

This study analyzes the rationale used by the Supreme Court in the 2010 case, Citizens United v. Federal Election Commission. The majority opinion and dissent were dissected and scrutinized for any weaknesses. After careful review and comparison with First Amendment theories and scholarly articles, it was found that the majority opinion and final decision were poorly reasoned and created a dangerous political communication landscape and a weakened Marketplace of Ideas.

Reassessing Corporate Personhood In The Wake Of Occupy Wall Street, Nick J. Sciullo

Nick J. Sciullo

This article is about corporate personhood, discussed on the backdrop of class consciousness and criticisms of capital generated, in large part, by the recent and continuing Occupy Movements. I am at first concerned with articulating the evolving jurisprudence of corporate personhood as developed in the Supreme Court of the United States. Combined with this doctrinal approach, I offer a Marxist criticism of corporate personhood jurisprudence that culminates in a discussion of the Occupy Movements' logic of resistance to corporate domination in the United States' law and policy. First, I discuss the role Marxist criticism has played in legal discourse and …

Blind Trusts As A Model For Campaign Finance Reform, Perry Andrew Pirsch

College of Journalism and Mass Communications: Theses

In this thesis, I explore whether blind trusts present a viable option for campaign finance reform. More specifically, would either permitting (voluntary) or requiring (mandatory) anonymous donations for political campaigns allow for fully funded, yet privately funded, campaigns while preventing problems, whether real or perceived, such as buying influence (quid pro quo) or buying access, which are traditionally associated with large campaign donations? To study this question, I have examined the constitutional origins of the need to fund federal campaigns, Congress’ power to regulate campaigns under the Constitution’s Elections Clause, the constitutional protection of speech, and the concern of large …

Post-Citizens United: Using Shareholder Derivative Claims Of Corporate Waste To Challenge Corporate Independent Political Expenditures, William Alan Nelson Ii

William Alan Nelson II

The Supreme Court’s recent decision in Citizens United v. FEC allows companies to spend unlimited sums from their treasuries on advertisements that promote or oppose political candidates. This issue has taken the main stage in American politics, especially with the current Republican primary race and the Presidential election in November. This article discusses how shareholders may use derivative claims of corporate waste to challenge independent political expenditures that they believe are detrimental to the corporation. The article begins by discussing the history of the corporate waste doctrine and looks at the standard for pleading a claim of corporate waste. The …

The Post-Citizens United Fantasy-Land, Roy A. Schotland

Georgetown Law Faculty Publications and Other Works

First, a bouquet for the illuminating facts presented by Professors Wert, Gaddie, and Bullock. They make dramatically clear how minuscule independent spending by corporate PACs has been (that is, those PACs’ direct spending as distinct from support by those PACs or their corporate sponsors for spending by intermediaries like the Chamber of Commerce). Their showing is borne out by experience this year: corporate support for campaigns is almost all hidden, flowing through intermediaries, which is why getting effective disclosure is more important than ever, as the Court clearly recognizes (We probably owe much to Justice Kennedy for the fact that …

Reconceiving Corporate Personhood, Elizabeth Pollman

All Faculty Scholarship

Why is a corporation a “person” for purposes of the Constitution? This old question has become new again with public outrage over Citizens United, the recent campaign finance case which expanded corporate constitutional speech rights. This Article traces the historical and jurisprudential developments of corporate personhood and concludes that the doctrine’s origins had the limited purview of protecting individuals’ property and contract interests. Over time, the Supreme Court expanded the doctrine without a coherent explanation or consistent approach. The Court has relied on the older cases that were decided in different contexts and on various flawed conceptions of the corporation. …

Corporate Speech In The Wake Of Citizens United V. Federal Election Commission, Eric Groonwald

All Graduate Theses, Dissertations, and Other Capstone Projects

This paper provides an overview of the Citizens United v. Federal Election Commission Supreme Court case and subsequent ruling. Discussion includes the impact on corporate electoral speech, current disclosure and disclaimer laws and reform options.

Citizens Not United: The Lack Of Stockholder Voluntariness In Corporatepolitical Speech, Elizabeth Pollman

All Faculty Scholarship

As the Supreme Court reconsiders prior decisions upholding limits on corporate electioneering from general funds, this Essay suggests that the longstanding concern about the lack of stockholder assent to corporate political speech is more compelling than ever. Patterns of U.S. stockholding have significantly changed in the past several decades so as to heighten the concern and caution against a broad overruling of precedents. Stockholders' ability to sell their securities or pursue a derivative action, and other means of "corporate democracy," do not alleviate the concern. A broad decision in favor of Citizens United could leave even stockholders who carefully screen …