“Taxing Gifts to Super PACs?”
Misleading headline at the Washington Wire. This is about gifts to 501c4s, not PACs. And the concern now is not just transfers from c4’s to PACs, but c4 spending itself.
Category Archives: tax law and election law
“Liberty University ads in Iowa featured Gingrich; School says purpose was to boost Liberty, not GOP candidate”
Interesting follow-up to this story.
Campaign Legal Center and D21 Target Crossroads’ Tax Status in IRS Letter
Here.
“A Guide to Election Year Activities of Section 501(c)(3) Organizations”
Steven Sholk’s publication, updated.
“Politics, money and taxes:The IRS should determine whether Crossroads GPS and three others deserve 501(c)(4) status, which are for social welfare groups, or be reclassified as politically active 527 entities.”
See this LA Times editorial.
“Fine line between politics and issues spending by secretive 501(c)(4) groups”
iWatch News reports.
“Appropriate Political Activity Defined By Primary Activity, IRS Official Says”
BNA: “Whether some exempt organizations’ political activities are more than their primary activity is the determinant of whether tax code Section 501(c)(4), (c)(5), or (c)(6) organizations have appropriately delved into political campaigns, Judith Kindell, senior technical adviser to the… Continue reading
“The Political Pulpit”
This NY Times article begins: “This weekend, hundreds of pastors, including some of the nation’s evangelical leaders, will climb into their pulpits to preach about American politics, flouting a decades-old law that prohibits tax-exempt churches and other charities from campaigning… Continue reading
“Allies of Rick Perry form group that accepts unlimited, undisclosed donations’
iWatch News reports.
“Democracy 21 and Campaign Legal Center Challenge Tax-Exempt Status of Groups Engaged in Campaign Activities, Urge Prompt Investigations and Action by IRS”
Press release: “Democracy 21 and the Campaign Legal Center sent a letter today to the Internal Revenue Service (IRS) challenging the eligibility of four organizations engaged in campaign activity to be treated as 501(c)(4) tax exempt organizations. Democracy 21… Continue reading
“Record Spending by 501(c)(4)s Seen in ‘12 Due to Vague IRS Rules on Political Activity”
An extensive must-read report (unfortunately behind a paywall) from BNA.
“Why the IRS Should Want to Develop Rules Regarding Charities and Politics”
Ellen Aprill has posted this draft on SSRN (forthcoming, Case Western Reserve Law Review). Here is the abstract:
Organizations tax-exempt under section 501(c)(3) of the Internal Revenue Code, often referred to as charities, cannot, at risk of loss of exemption,… Continue reading
“Once and Future Gift Taxation of Transfers to Section 501(C)(4) Organizations: Current Law, Constitutional Issues, and Policy Considerations”
Ellen Aprill has posted this draft on SSRN (New York University Journal of Law and Public Policy). Here is the abstract:
The applicability of the gift tax for transfers to section 501(c)(4) social welfare organizations, entities that are permitted to… Continue reading
“El Paso pastor under investigation for meddling in politics”
The Houston Chronicle “Believe It or Not” blog reports.