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…
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 ...
Proposed IRS rules on social welfare groups violate the Paperwork Reduction Act (PRA) because the estimated recordkeeping burden “is excessively low and wildly off ...
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 ...
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 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 ...
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 ...
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 ...
The Center for Competitive Politics (“CCP”) respectfully submits these comments in response to the Notice of Proposed Rulemaking (“NPRM”) issued by the Internal Revenue ...
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 ...
On September 18, 2013, the House Ways and Means Subcommittee on Oversight held a hearing on the progress of reforms at the Internal Revenue ...