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

Posted on July 27, 2011 4:04 pm by Rick Hasen

Politico so suggests. … Continue reading →

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Posted in campaign finance, tax law and election law

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

Posted on July 27, 2011 7:18 am by Rick Hasen

See here. … Continue reading →

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Posted in campaign finance, tax law and election law

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

Posted on July 25, 2011 10:26 am by Rick 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 →

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Posted in tax law and election law

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

Posted on July 21, 2011 11:36 pm by Justin 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 is “to … Continue reading →

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Posted in campaign finance, tax law and election law

More back-and-forth on ALEC’s role

Posted on July 20, 2011 3:09 pm by Justin 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. … Continue reading →

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Posted in campaign finance, lobbying, tax law and election law

More on the c4 denials of party-related nonprofits

Posted on July 20, 2011 12:12 pm by Justin Levitt

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

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Posted in campaign finance, tax law and election law

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

Posted on July 18, 2011 11:12 am by Justin 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 →

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Posted in campaign finance, tax law and election law, Uncategorized

“The Gift Tax and Contributions to Section 501(c)(4) Organizations: Less than Meets the Eye?”

Posted on June 14, 2011 2:49 pm by Rick Hasen

An Exempt Organization Alert from Caplin & Drysdale. … Continue reading →

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Posted in tax law and election law

“Newt Gingrich Charity Paid Cash To Gingrich For-Profit Business”

Posted on June 14, 2011 7:46 am by Rick Hasen

ABC News offers this must-read report. … Continue reading →

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Posted in tax law and election law

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