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IRS and Political Speech: The Tax Collection Agency Should Not Police Speech

January 1, 2018  •  By IFS Staff  •    •  

Groups seeking tax-exempt status as a nonprofit organization must apply to the IRS to obtain this classification. Advocacy nonprofits, designated by a 501(c)(4) status, are one such classification of tax-exempt organizations that are permitted to engage in some political activities, so long as the majority of their activities are not political. As the Tea Party movement gained its footing in…

Letter in Support of H.R. 5053 (“Preventing IRS Abuse and Protecting Free Speech Act”)

June 13, 2016   •  By David Keating   •  , ,

The Center for Competitive Politics (CCP) writes in support of H.R. 5053, the “Preventing IRS Abuse and Protecting Free Speech Act,” sponsored by Representative ...

Comments to Representative Peter Roskam Rebutting Unfounded Arguments about H.R. 5053 (“Preventing IRS Abuse and Protecting Free Speech Act”)

April 28, 2016   •  By David Keating   •  , ,

As you know, several organizations opposed to free speech have claimed that “[e]liminating the existing requirement for disclosure to the IRS of donations to ...

The Future and Past of the IRS Scandal

April 15, 2016   •  By Scott Blackburn   •  ,

  What is the Future of political activism at the IRS and the Department of Justice? That question kicked off a lively panel discussion ...

Did Crossroads GPS “Bamboozle” the IRS?

February 23, 2016   •  By Barnaby Zall   •  ,

Would you let Lois Lerner decide if your nonprofit organization deserved a tax exemption? The answer may depend on whether you recognize the woman ...

Comments to IRS on NPRM, REG-138344-13 (Nonprofit Donor SSN Reporting)

December 16, 2015   •  By Eric Wang   •  ,

The Center for Competitive Politics (“CCP”) submits these comments in response to the above-referenced Notice of Proposed Rulemaking (the “NPRM”). For the following reasons, ...

Coalition Letter in Support of “Fair Treatment for All Gifts Act” (H.R. 1104) in Tax Extenders Legislation

December 14, 2015   •  By Matt Nese   •  , ,

The undersigned civil liberties, free expression, and nonprofit advocacy groups and attorneys who represent advocacy organizations have a wide variety of views on the ...

Eternal Inconsistency: The Stunning Variability in, and Expedient Motives Behind the Tax Regulation of Nonprofit Advocacy Groups

June 10, 2015   •  By Matt Nese   •  ,

For many, a meeting of the American Bar Association’s Tax Section’s Exempt Organizations would not be expected to elicit much excitement. A typical audience for ...

Standards for tax exemption for social welfare organizations

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April 22, 2015   •  By Allen Dickerson   •  ,

The Commissioner of the Internal Revenue Service, John Koskinen, was recently quoted as stating that under “the framework Congress has set up,” § 501(c)(4) ...

Updated Coalition Letter in support of “Fair Treatment for All Gifts Act” (H.R. 1104)

April 15, 2015   •  By Matt Nese   •  ,

The undersigned civil liberties, free expression, and nonprofit advocacy groups and attorneys who represent advocacy organizations have a wide variety of views on the ...

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