Aprill: “A Tax Lesson for Election Law”

Ellen Aprill has an important new piece at Tax Notes building off the Price for Congress request for an advisory opinion, and lucky for us you can get it from behind the paywall:

An August 22 deadlock by the Federal Election Commission regarding a request for an advisory opinion highlights the complicated role that tax law plays in regulating campaign finance. It underscores important differences between section 501(c)(3) and (c)(4) organizations not only under section 501(c), but also under section 527. Moreover, because the resignation of the FEC vice chair has left the commission without quorum and thus unable to act,1 tax regulation of campaign finance has increased importance.

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