Add to ORKGThis article ... will analyze both the statutory and constitutional questions concerning whether 527organizations are ‘‘political committees’’ under FECA and thus subject to the $5,000 cap on the contributions they receive from each donor. The article will also consider whether other forms of tax-exempt organizations besides 527s—most notably so-called 501(c)(4) organizations—provide an alternative means of circumventing this $5,000 contribution limit
Several provisions of the 2017 tax legislation, known as the Tax Cuts and Jobs Act (TCJA), focused a...
This article argues that there are some quick regulatory fixes the Treasury can implement to ensure ...
Nonprofit section 501(c)(3) organizations are prohibited from participating or intervening in an ele...
This article ... will analyze both the statutory and constitutional questions concerning whether 527...
Proponents of campaign finance reform generally assume that, by definition, all section 527 organiza...
This report examines the decision of the U.S. District Court for the Southern District of Alabama in...
Congressional codification of section 527 in 1975 largely reflected the IRS’s treatment of political...
The article considers the correct tax treatment of organized political activity by the tax system an...
Virtually all political organizations are "section 527" political organizations, which means that th...
In this Essay, we consider whether the Federal Election Commission (FEC) has the authority to regula...
Political organizations have the primary purpose of influencing federal, state, or local elections ...
Since the Supreme Court’s 2010 decision in Citizens United v. FEC, there has been an explosion in se...
The electoral process in the United States is going through a major transition as money increasingly...
This article argues that the IRS’s new proposed regulation on candidate-related political activities...
The continuing controversy over 527 organizations has led Congress to impose extensive disclosure re...
Several provisions of the 2017 tax legislation, known as the Tax Cuts and Jobs Act (TCJA), focused a...
This article argues that there are some quick regulatory fixes the Treasury can implement to ensure ...
Nonprofit section 501(c)(3) organizations are prohibited from participating or intervening in an ele...
This article ... will analyze both the statutory and constitutional questions concerning whether 527...
Proponents of campaign finance reform generally assume that, by definition, all section 527 organiza...
This report examines the decision of the U.S. District Court for the Southern District of Alabama in...
Congressional codification of section 527 in 1975 largely reflected the IRS’s treatment of political...
The article considers the correct tax treatment of organized political activity by the tax system an...
Virtually all political organizations are "section 527" political organizations, which means that th...
In this Essay, we consider whether the Federal Election Commission (FEC) has the authority to regula...
Political organizations have the primary purpose of influencing federal, state, or local elections ...
Since the Supreme Court’s 2010 decision in Citizens United v. FEC, there has been an explosion in se...
The electoral process in the United States is going through a major transition as money increasingly...
This article argues that the IRS’s new proposed regulation on candidate-related political activities...
The continuing controversy over 527 organizations has led Congress to impose extensive disclosure re...
Several provisions of the 2017 tax legislation, known as the Tax Cuts and Jobs Act (TCJA), focused a...
This article argues that there are some quick regulatory fixes the Treasury can implement to ensure ...
Nonprofit section 501(c)(3) organizations are prohibited from participating or intervening in an ele...