Category Archives: tax law and election law

“Dark Money Darker? IRS Shutters Collection of Donor Data”

June 2, 2021, 10:18 amtax law and election lawRick Hasen

Philip Hackney has posted this draft on SSRN (forthcoming Florida Tax Review). Here is the abstract: The IRS ended a long-time practice of requiring most nonprofits to disclose substantial donor names and addresses on the nonprofit annual tax return. It… Continue reading

“Nonprofits helped organize the pro-Trump rally before the Capitol siege – but they probably won’t suffer any consequences”

January 16, 2021, 3:01 pmchicanery, tax law and election lawRick Hasen

The Conversation: Editor’s note: Some of the money used to organize the Jan. 6 pro-Trump “March to Save America” came from social welfare groups. One of them, Women for America First, notably obtained a permit from the… Continue reading

New Complaint Filed with IRS Against True the Vote for Its Activities During Georgia Midterms

January 3, 2021, 7:57 pmtax law and election lawRick Hasen

Details here.

“Conservative nonprofit group challenging election results around the country has tie to Trump legal adviser Jenna Ellis”

December 7, 2020, 7:41 amtax law and election lawRick Hasen

WaPo: A conservative legal organization that has filed lawsuits challenging the election results in five states has a tie to President Trump’s legal team, raising questions about the independence of what has appeared to be an endeavor separate from… Continue reading

“A Popular Political Site Made a Sharp Right Turn. What Steered It?”

November 17, 2020, 8:25 amcheap speech, tax law and election lawRick Hasen

NYT: Interviews with current and former Real Clear staff members, along with a review of its coverage and tax filings, point to a shift to the right within the organization in late 2017, when the bulk of its journalists who… Continue reading

“Project Veritas and Illegality”

November 15, 2020, 7:05 pmchicanery, tax law and election lawRick Hasen

Sam Brunson on some tax implications.

A Guide to Election Year Activities of Section 501(c)(3) Organizations

October 19, 2020, 7:33 amcampaign finance, tax law and election lawRick Hasen

Steven Sholk: I am pleased to announce that an updated version of my article, A Guide to Election Year Activities of Section 501(c)(3) Organizations, has been published by Practising Law Institute as part of its 2020 Course Handbook for the… Continue reading

“Controversial organization led by Trump allies has tax-exempt status revoked by IRS”

August 28, 2020, 1:43 pmtax law and election lawRick Hasen

CNN: A nonprofit organization started by two Trump administration allies that stirred up controversy earlier this year for holding cash giveaways in predominantly Black communities had its tax exempt status auto-revoked after failing to provide legally required forms to… Continue reading

“A Trump ally’s ‘$25,000 cash giveaway’ for black voters could mean legal trouble”

February 3, 2020, 5:43 pmcampaigns, chicanery, tax law and election lawRick Hasen

Donald Sherman WaPo oped.

“Trump allies are handing out cash to black voters”

January 29, 2020, 8:03 amcampaigns, tax law and election lawRick Hasen

Politico: Allies of Donald Trump have begun holding events in black communities where organizers lavish praise on the president as they hand out tens of thousands of dollars to lucky attendees.The first giveaway took place last month in Cleveland,… Continue reading

“Justices Urged to Nix Donor Disclosure Law”

January 6, 2020, 2:11 pmcampaign finance, election law and constitutional law, tax law and election lawJustin Levitt

Bloomberg: An unusually large number of amicus briefs filed by friends of a charity tied to the Koch brothers have flooded the U.S. Supreme Court, urging the justices to nix a California law requiring charities to disclose their largest… Continue reading

A Guide to Election Year Activities of Section 501(c)(3) Organizations

December 11, 2019, 3:28 pmtax law and election lawRick Hasen

“Defining ‘political activity’ for the internet: Learning from the IRS”

December 9, 2019, 3:58 pmtax law and election lawRick Hasen

Ellen Aprill oped in The Hill.

“Democratic Strategists Set Up $75 Million Digital Campaign to Counter Trump”

November 4, 2019, 7:42 amcampaign finance, campaigns, tax law and election lawRick Hasen

NYT: A progressive organization is plunging itself into the presidential campaign, unveiling plans to spend $75 million on digital advertising to counter President Trump’s early spending advantage in key 2020 battleground states.The effort, by a nonprofit group called Acronym and… Continue reading