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- W206808651 abstract "In the wake of the 2012 presidential election, tax and political law lawyers are left with a number of unanswered questions concerning the political activities of tax-exempt organizations. Under what circumstances may a tax-exempt advocacy organization conduct activities in support of candidates for political office and in furtherance of other partisan interests, such as political parties? How much activity of this type—if any—should be permissible? Should there be restrictions on the types of political activities an advocacy organization may undertake? For example, how directly may such an organization support partisan interests? Must partisan activities clearly be in furtherance of the organization’s tax-exempt purposes? May partisan goals be a constitutive purpose of a tax-exempt advocacy organization? May a Super PAC—a political action committee that is independent of candidates, candidate committees, and political parties but is formed for the express purpose of promoting candidates for political office—form or coordinate with a tax-exempt advocacy organization? Despite the importance of these questions, there are striking gaps in the authority of federal tax law governing the conduct of political candidateand other partisan-related activities by tax-exempt organizations. Organizations exempt from taxation under Section 501(c) of the Internal Revenue Code of 1986, as amended (the Code), do not have a clear definition of those political activities that generally are prohibited in the case of Section 501(c)(3) organizations and are limited and regulated in the" @default.
- W206808651 created "2016-06-24" @default.
- W206808651 creator A5059165140 @default.
- W206808651 date "2013-01-01" @default.
- W206808651 modified "2023-09-23" @default.
- W206808651 title "Section 501(c)(4) Advocacy Organizations:Political Candidate-Related and OtherPartisan Activities in Furtherance ofthe Social Welfare" @default.
- W206808651 hasPublicationYear "2013" @default.
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