Category Archives: tax law and election law
Koch Bros. and the Use of the 501c(6) Over 501(c)(4) to Hide Donors
Nick Confessore follow-up to yesterday’s Politico report makes the key point:
But the returns also reflect a significant shift in the tax strategies the Koch operation deploys to avoid challenge from the Internal Revenue Service, which limits how much nonprofit… Continue reading
“Donors flooded state level PACs with big checks”
Sunlight: “If you think the $6 billion spent during the last election cycle on federal races was a lot, consider this: Another $1.4 billion that up until now was nearly impossible to total up on a national level flowed… Continue reading
New CRS Report: “501(c)(3)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws”
You can now read this government document here (only because someone was nice enough to send it along to me. Time to grant full public access to these documents!).
Here is the abstract:
The political activities of Section 501(c)(3) organizations… Continue reading
“Exclusive: The Koch Bros. Secret Bank”
Politico:
An Arlington, Va.-based conservative group, whose existence until now was unknown to almost everyone in politics, raised and spent $250 million in 2012 to shape political and policy debate nationwide.
The group, Freedom Partners, and its president, Marc… Continue reading
New CRS Report on IRS Line Between Issue Advocacy and Campaign Activity
Bloomberg BNA discusses it, but does not link to it, and so far I can’t find it. Who has it?
“Exclusive: Largest Dark Money Donor Groups Share Funds, Hide Links”
Very BIG stuff from Open Secrets:
There’s a new dark money game in town, one meant to further cover the tracks of tax-exempt groups that have provided major sums to help Republican causes in the 2010 and 2012 elections. Recent… Continue reading
“Curbs on Social-Welfare Groups Would Deprive Everyday Citizens of a Voice”
Nan Aron writes for the Chronicle of Philanthropy.
“IRS official who scrutinized conservative groups facing harassment, attorney says”
WaPo:
A top Internal Revenue Service official has faced harassment, including threatening telephone calls and visits to her home, after being singled out for criticism by Republicans, her lawyer alleges in a letter to lawmakers.
The official, Holly Paz,… Continue reading
NYT Ed Board Supports Van Hollen Suit Against IRS
“Top Democrat files suit against IRS over tax-exemption rules”
Washington Post:
A top House Democrat plans to file a lawsuit in federal district court Wednesday challenging the Internal Revenue Service’s interpretation of a law that governs whether groups qualify for tax-exempt status as so-called social welfare organizations.
Rep.… Continue reading
“IRS Documents Show Progressive Groups Also Targeted for More Scrutiny, Levin Says”
Bloomberg BNA Breaking News: “Internal Revenue Service training materials relating to applications for tax exemption show that progressive groups were singled out for additional scrutiny the same way conservative groups were, House Ways and Means Committee ranking member Sander Levin… Continue reading
Bauer on 501(c)(3) Politics
Here.
“Report argues for lifting ban on politics from the pulpit”
WaPo:
Even as polls show Americans broadly oppose electioneering from the pulpit, a new report by a group of faith leaders working closely with Capitol Hill argues for ending the decades-old ban on explicit clergy endorsements.
The report… Continue reading