Category Archives: tax law and election law

Federal District Court Denies Summary Judgment to IRS over Whether IRS Can Require Disclosure of Donor Information in Government Reports for 501(c)(3) Organizations

November 13, 2023, 5:16 pmtax law and election lawRick Hasen

Looks like this is going to trial, and (as I’ve said, Americans for Prosperity Foundation v. Bonta will have lots of ramifications for disclosure rules). From the opinion: In sum, the remaining question is whether the Disclosure… Continue reading

“Response by Tax-Exempt Organization Scholars to Request for Information”

September 11, 2023, 9:13 amtax law and election lawRick Hasen

Ellen Aprill, Roger Colinvaux, Brian Galle, Philip Hackney, and Lloyd Mayer (the five who are among the most respected nonprofit tax law scholars in the nation) have posted this piece on SSRN. Here is the abstract: A group of academics… Continue reading

“Trump Vows to Empower Political Pastors on Christian Nationalist Broadcast”

May 3, 2023, 4:04 pmcampaign finance, tax law and election lawJustin Levitt

Rolling Stone cites the former President’s plans on the Johnson Amendment: “We never enforced it. We essentially ended it. I wasn’t able to finish it. But I’ll finish it this time.” The Johnson Amendment prohibits 501(c)(3) nonprofits, contributions to which… Continue reading

“I.R.S. Official Is Said to Assert Political Meddling in Hunter Biden Inquiry”

April 21, 2023, 7:24 amchicanery, tax law and election lawRick Hasen

NYT: As Justice Department officials weigh whether to indict Hunter Biden, the investigator overseeing the Internal Revenue Service’s portion of the case has come forward with allegations of political favoritism in the inquiry that stand to add to the already… Continue reading

“Fox Can Deduct $787 Million Defamation Settlement Over Vote Fraud Claims”

April 21, 2023, 7:04 amtax law and election lawRick Hasen

Paul Caron at TaxProf Blog.

“Nonprofits, campaign finance and more blows to democracy”

March 31, 2023, 7:45 amcampaign finance, tax law and election lawRick Hasen

Lucy Bernholz blogs, responding to my draft paper, Nonprofit Law as the Tool to Kill What Remains of Campaign Finance Law: Reluctant Lessons from Ellen Aprill: In a nutshell, Professor Hasen uses Professor Aprill’s work to show the… Continue reading

“Loyola-L.A. Hosts Festschrift, Symposium, And Celebration To Honor Ellen Aprill”

March 27, 2023, 6:24 amelection law biz, tax law and election lawRick Hasen

It was a delight to participate in this event honoring my friend and colleague, Ellen Aprill: Loyola-L.A. hosted a festschrift, live symposium, and celebration to honor Ellen Aprill (Loyola-L.A.; Google Scholar) yesterday: Lloyd Hitoshi Mayer (Notre Dame; Google Scholar… Continue reading

My New Paper: “Nonprofit Law as the Tool to Kill What Remains of Campaign Finance Law: Reluctant Lessons from Ellen Aprill”

February 9, 2023, 11:52 amcampaign finance, Supreme Court, tax law and election lawRick Hasen

I have written this draft for a festschrift symposium issue of the Loyola of Los Angeles Law Review honoring my dear friend, Loyola Law School professor Ellen Aprill. Here is the abstract: This brief Essay was prepared for a… Continue reading

“Dark money group linked to Leonard Leo is dissolved”

January 20, 2023, 6:15 amtax law and election lawRick Hasen

Politico: A dark money group tied to conservative judicial activist Leonard Leo was dissolved three days after POLITICO inquired about whether it helped to facilitate the multi-million-dollar sale of former White House senior adviser Kellyanne Conway’s polling company, paperwork filed… Continue reading

Sholk’s Latest “A Guide to Election Year Activities of Section 501(c)(3) Organizations”is Now Available

December 12, 2022, 11:13 amtax law and election lawRick Hasen

Here.

“Arizona Attorney General’s Office asks FBI, IRS to investigate group behind ‘2000 Mules'” (True the Vote)

October 15, 2022, 11:07 amchicanery, tax law and election lawRick Hasen

Arizona Republic: Republican candidates for top statewide offices in Arizona have said they believe what they saw in the election-conspiracy movie “2000 Mules.”Now, the state Attorney General’s Office is asking the FBI and IRS for investigations of the group behind… Continue reading

“Super PAC and its President Plead Guilty to Dark Money Scheme to File False Reports with the FEC”

May 5, 2022, 3:20 pmcampaign finance, tax law and election lawRick Hasen

DOJ Release: A Super PAC and its president pleaded guilty today to scheming to lie to the Federal Election Commission (FEC) about the true identities of donors.According to court documents, Joseph Fuentes-Fernandez, 62, of Arlington, Virginia, and the Super… Continue reading

Court concludes California candidate tax disclosure law applies only to gubernatorial primaries, not recalls

July 21, 2021, 5:53 pmballot access, recall elections, tax law and election lawDerek Muller

California recently enacted a law to compel presidential candidates and gubernatorial candidates to disclose their tax returns as a condition for appearing on the primary ballot. The presidential rule was targeted at Donald Trump; the gubernatorial rule added at the… Continue reading