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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…

ACLU Comments on Proposed IRS Rules

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February 4, 2014   •  By Joe Trotter   •  

The American Civil Liberties Union submitted comments to the IRS on the proposed rules for governing 501(c) political activity earlier today (which can be ...

Center for Competitive Politics: Proposed IRS Nonprofit Rules Violate Paperwork Reduction Act

January 23, 2014   •  By Joe Trotter   •  ,

Proposed IRS rules on social welfare groups violate the Paperwork Reduction Act (PRA) because the estimated recordkeeping burden “is excessively low and wildly off ...

Oh Bob!

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January 7, 2014   •  By Brad Smith   •  

I was disappointed by this post from Bob Bauer, which uses a recent Wall Street Journal op-ed I wrote, and a letter to the ...

Forgoing Non-Profit Status?

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January 6, 2014   •  By Joe Trotter   •  

As uncertainty grows over rules concerning political non-profit organizations, the option of forgoing non-profit status is becoming an increasingly viable alternative for groups that ...

The IRS, “Political Activity,” and “Disclosure:” A Brief Rejoinder to Mr. Ryan

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December 17, 2013   •  By Allen Dickerson   •  ,

The Campaign Legal Center’s blog today republished a letter to the editor penned by Paul S. Ryan, the Center’s Senior Counsel. Entitled “The IRS ...

Campaign Legal Center agrees with CCP: IRS regulations are not about tax policy, but regulating political speech

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December 16, 2013   •  By Brad Smith   •  

The Campaign Legal Center’s Paul Ryan has responded to my December 9 Wall Street Journal op-ed with a letter that, while apparently intended to rebut ...

IRS Targeting Scandal: Part II

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December 13, 2013   •  By Joe Trotter   •  

Kimberley Strassel published an interesting column in the Wall Street Journal, IRS Targeting: Round Two, discussing the IRS rule changes proposed several weeks ago. Arguing that ...

Center for Competitive Politics: Guidance for Tax-Exempt Social Welfare Organizations on Candidate Related Political Activities

December 5, 2013   •  By Joe Trotter   •  ,

The Center for Competitive Politics (“CCP”) respectfully submits these comments in response to the Notice of Proposed Rulemaking (“NPRM”) issued by the Internal Revenue ...

Treasury Releases Vague Details on New IRS Guidance

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November 26, 2013   •  By David Keating   •  

The Treasury press release is vague on key details that won’t be known until a draft rule is released.  The devil will be in ...

Good Intentions not Enough at Latest IRS Scandal Hearing

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September 19, 2013   •  By Matthew McIntyre   •  

On September 18, 2013, the House Ways and Means Subcommittee on Oversight held a hearing on the progress of reforms at the Internal Revenue ...

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