This set of power points summarizes the tax rules governing political activity by section 501(c) organizations, including section 501(c)(3) charities and section 501(c)(4) social welfare organizations as well as section 527 political organizations. It also notes key difference between tax law and campaign finance law.
| # | Наименование новости | Тональность | Информативность | Дата публикации |
|---|---|---|---|---|
| 1 | Once and Future Gift Taxation of Transfers to Section 501(c)(4) Organizations: Current Law, Constitutional Issues, and Policy Considerations | 0 | 4.1 | 07-10-2026 |
| 2 | Legal Defense Funds as Political Organizations | 0 | 6.18 | 07-10-2026 |
| 3 | Why the IRS Should Want to Develop Rules Regarding Charities and Politics | 0 | 5.3 | 07-10-2026 |
| 4 | An Overview of Tax Issues for Religious Congregations | 0 | 6.08 | 07-10-2026 |
| 5 | The Section 527 Obstacle to Meaningful Section 501(c)(4) Regulation | 0 | 6.83 | 07-10-2026 |
| 6 | Churches, Politics, and the Charitable Contribution Deduction | 0 | 5.33 | 07-10-2026 |
| 7 | Amending the Johnson Amendment in the Age of Cheap Speech | 0 | 6.3 | 07-10-2026 |
| 8 | Reforming the Charitable Contribution Substantiation Rules | 0 | 5.3 | 07-10-2026 |
| 9 | Tax Shelters, Tax Law, and Morality: Codifying Judicial Doctrines | 0 | 5.33 | 07-10-2026 |
| 10 | 2025 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Memorial Hermann: Rejecting Pro-Taxpayer Regulations under Loper Bright | 0 | 14.65 | 07-10-2026 |