Overcaution and Confusion: The Impact of Ambiguous IRS Regulation of Political Activities by Charities and the Potential for Change contextualizes the points of consensus and debate that emerged during an Aug. 3, 2007, panel discussion on the potential for establishing a bright-line rule for the Internal Revenue Service's (IRS) enforcement of the prohibition against partisan intervention in elections by charities and religious organizations
This paper explores the political behavior of 501(c)(3) nonprofits. Since these nonprofits offer tax...
With federal subsidies to charitable organizations exceeding $232 billion for fiscal years 2007 to 2...
Beginning in the 1990s and continuing to today, many of the legal and psychological barriers to nonp...
The Internal Revenue Service's (IRS) new approach to enforcing the ban on partisan activities by cha...
The rule that charities are not allowed to intervene in political campaigns has now been in place fo...
The rules that should govern political campaign intervention by social welfare organizations exempt ...
This article argues that the IRS’s new proposed regulation on candidate-related political activities...
Since the Supreme Court’s 2010 decision in Citizens United v. FEC, there has been an explosion in se...
Section 501(c)(3) of the Internal Revenue Code prohibits charities from intervening in a political c...
Congress has traditionally utilized standards as a means of communicating charitable tax law in the ...
Nonprofit section 501(c)(3) organizations are prohibited from participating or intervening in an ele...
The Internal Revenue Service is not usually thought of as the agency charged with enforcing the nati...
The Internal Revenue Service’s post-Citizens United approach to political activity by would-be tax-e...
The way the Internal Revenue Service (IRS) regulates and enforces rules on 501(c)(4) organizations h...
The Notice is a good first step. It creates bright-line standards that are easy to apply and that wi...
This paper explores the political behavior of 501(c)(3) nonprofits. Since these nonprofits offer tax...
With federal subsidies to charitable organizations exceeding $232 billion for fiscal years 2007 to 2...
Beginning in the 1990s and continuing to today, many of the legal and psychological barriers to nonp...
The Internal Revenue Service's (IRS) new approach to enforcing the ban on partisan activities by cha...
The rule that charities are not allowed to intervene in political campaigns has now been in place fo...
The rules that should govern political campaign intervention by social welfare organizations exempt ...
This article argues that the IRS’s new proposed regulation on candidate-related political activities...
Since the Supreme Court’s 2010 decision in Citizens United v. FEC, there has been an explosion in se...
Section 501(c)(3) of the Internal Revenue Code prohibits charities from intervening in a political c...
Congress has traditionally utilized standards as a means of communicating charitable tax law in the ...
Nonprofit section 501(c)(3) organizations are prohibited from participating or intervening in an ele...
The Internal Revenue Service is not usually thought of as the agency charged with enforcing the nati...
The Internal Revenue Service’s post-Citizens United approach to political activity by would-be tax-e...
The way the Internal Revenue Service (IRS) regulates and enforces rules on 501(c)(4) organizations h...
The Notice is a good first step. It creates bright-line standards that are easy to apply and that wi...
This paper explores the political behavior of 501(c)(3) nonprofits. Since these nonprofits offer tax...
With federal subsidies to charitable organizations exceeding $232 billion for fiscal years 2007 to 2...
Beginning in the 1990s and continuing to today, many of the legal and psychological barriers to nonp...