Category Archives: tax law and election law

“Note, Blowing Up the Pipes: The Use of (c)(4) to Dismantle Campaign Finance Reform”

August 11, 2011, 11:37 amcampaign finance, tax law and election lawRick Hasen

Cory Kalanick has written this student note for the Minnesota Law Review. Here is the abstract: In the aftermath of the Supreme Court’s decision in Citizens United, nonprofit organizations originally designed to promote social welfare interests have become the latest… Continue reading

“IRS Buckled To GOP Pressure On Secret Donations, Lawyer Says”

August 8, 2011, 3:11 pmcampaign finance, tax law and election lawRick Hasen

Froomkin reports.

“I.R.S. Handling of Donations Draws Ire of Both Parties”

August 7, 2011, 10:52 pmcampaign finance, tax law and election lawRick Hasen

The NY Times reports.

The Tax-Exemption Battle in the Fox v. Media Matters War

August 5, 2011, 9:05 amtax law and election lawDan Tokaji

Politico has this report on Fox Business’ investigation, alleging that Media Matters has put its tax-exempt status in jeopardy by engaging in partisan activity through its criticism of News Corp.

2002: “501(c)(4) entities may be vehicles for political spending”

July 28, 2011, 9:46 amcampaign finance, tax law and election lawJustin Levitt

In this post, I mentioned a prescient letter to the IRS from Greg Colvin and Rosemary Fei, asking for clarification on a host of (c)(4) issues. From the intro, written August 30, 2002: “Considering that a number of existing… Continue reading

Is Spending to Keep (c)(4) Status Driving Some Debt Ceiling Ads?

July 27, 2011, 4:04 pmcampaign finance, tax law and election lawRick Hasen

Politico so suggests.

“Democracy 21 and Campaign Legal Center Challenge Legality of IRS Regulations as Failing to Properly Limit Campaign Activity by 501(c)(4) Organizations”

July 27, 2011, 7:18 amcampaign finance, tax law and election lawRick Hasen

See here.

“Exemption Denials Were Due to Private Benefit, Not Political Intervention”

July 25, 2011, 10:26 amtax law and election lawRick Hasen

Tax Notes Today reports (subscription required). A snippet: “Lois Lerner, exempt organizations director, IRS Tax-Exempt and Government Entities Division, said the three organizations’ political activities were not a factor in their denials. ‘The analysis for that determination was not based… Continue reading

More on the IRS denial of (c)(4) status: recipients revealed

July 21, 2011, 11:36 pmcampaign finance, tax law and election lawJustin Levitt

Following on these posts, more news today: The NYT reports that the three groups denied (c)(4) status are Emerge Nevada, Emerge Maine and Emerge Massachusetts, all affiliates of Emerge America, which says on its homepage that its mission… Continue reading

More back-and-forth on ALEC’s role

July 20, 2011, 3:09 pmcampaign finance, lobbying, tax law and election lawJustin Levitt

The National Institute on Money in State Politics has a new report out today: Beyond Dinner and a Movie: ALEC Actively Courts State Lawmakers. And Sean Parnell draws parallels between ALEC and the Progressive States Network.

More on the c4 denials of party-related nonprofits

July 20, 2011, 12:12 pmcampaign finance, tax law and election lawJustin Levitt

The Times has more on this story, including a connection to similar action in 2003.

No (c)(4) status for entities connected to parties

July 18, 2011, 11:12 amcampaign finance, tax law and election law, UncategorizedJustin Levitt

The IRS has released rulings denying 501(c)(4) status to three different organizations, on the grounds that the organizations’ activities are “conducted primarily for the benefit of a political party and a private group of individuals, rather than the community as… Continue reading