“Political Activity Limits and Tax Exemption: A Gordian’s Knot”

Roger Colinvaux has posted this draft on SSRN (forthcoming, Virginia Tax Review).  Here is the abstract: The article considers the correct tax treatment of political activity by the tax system and discusses the problems that have arisen from political activity depending … Continue reading

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“Hobbled IRS can’t stem ‘dark money’ flow; Mystery political spending to continue unabated through midterm elections”

Six month CPI investigation: The tea party scandal, combined with Congress systematically stripping the IRS of resources and clout over decades, has led to an exempt organizations division that has all but quit regulating politically active nonprofits in any consistent, … Continue reading

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FEC Deadlocks on Cases Involving Americans for Job Security, American Action Network

Bloomberg BNA Money and Politics Report breaking news: “The Federal Election Commission, in apparent deadlocked votes, has dismissed enforcement cases against two major conservative nonprofit groups that spent millions of dollars on political ads in the 2010 and 2012 elections. … Continue reading

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“IRS chief promises stricter rules for ‘dark money’ nonprofit groups; Expect new round of proposed regulations during early 2015″

CPI report: The Internal Revenue Service will propose new and specific rules defining how much money “social welfare” nonprofits may spend on political campaigns, Commissioner John Koskinen said Tuesday during an interview for an upcoming Center for Public Integrity investigative … Continue reading

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“California Campaign Finance Case Echoes Despite Koch Denials of Any Involvement”

Bloomberg BNA‘s Ken Doyle writes an extensive report (but happily free from paywall). It begins: California’s campaign finance enforcement action involving the “Koch network” of conservative nonprofit groups is still reverberating months after it was first disclosed, with recent testimony … Continue reading

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