FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3125025541> ?p ?o ?g. }

• W3125025541 startingPage "155" @default.
• W3125025541 abstract "I. INTRODUCTION This article will argue that Citizens United v. Federal Election Commission1 prohibits restricting the political of 501(c)(3) charitable organizations, in effect abrogating Regan v. Taxation with Representation of Washington.2 First Amendment 'has its fullest and most urgent application' to uttered during a campaign for political office.3 The First Amendment grants individuals the right to endorse or denounce a candidate for office. After Citizens United, when individuals organize together as a for-profit corporation, they retain this right. But when individuals organize for a cause that is heartfelt, rather than economic, this right is eliminated. Ironically, this gag only restricts political speech, speech that is central to the meaning and purpose of the First Amendment.4 In Citizens United, the United States Supreme Court recognized corporate rights. Citizens United's plain language and reasoning also support allowing charitable organizations to engage in political speech. The traditional argument-that the free rights of these groups are not infringed because they can speak through affiliate organizations-was expressly rejected by Citizens United.5 Likewise, the argument that these groups have sold their for subsidies is misplaced after Citizens United-corporations are subsidized by limited liability, as are 501(c)(4) organizations, which are also tax-exempt, but neither is barred from political participation.6 This article will argue that Citizens United implicitly recognized the right of 501(c)(3) organizations to endorse political candidates and engage in lobbying. Part I will introduce 501(c)(3) organizations and the two major cases on point: Regan v. Taxation with Representation of Washington, which held that limits to the political of 501(c)(3) organizations were constitutional,7 and Citizens United v. Federal Elections Commission, which held that some limits to the political applied to corporations were unconstitutional.8 Part II will apply the Court's holding in Citizens United to 501(c)(3) organizations. Part III will discuss the possible consequences of removing the restriction. II. INTRODUCTION TO 501(C)(3) ORGANIZATIONS AND PRIOR CHALLENGES A. Introduction to 501(c)(3) Organizations A 501(c)(3) organization is a non-profit, tax-exempt and taxdeductible organization.9 Not all non-profit organizations are tax-exempt,10 and not all tax-exempt organizations are eligible to receive tax-deductible donations.11 Tax-exemption means the organization is not required to pay federal income taxes.12 Taxdeductibility allows those who contribute to the organization to deduct those contributions from their income tax. 501(c)(3) organizations are both tax-exempt and tax-deductible and are prohibited from engaging in certain types of political speech.13 A 501(c)(3) organization is a creation of the federal tax code.14 It encompasses non-profit15 groups and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, as well as certain amateur sports organizations, and societies working to reduce child and animal abuse.16 The tax code imposes two broad restrictions on 501(c)(3) organizations. First, they may not have a substantial part of their activities dedicated to influencing legislation.17 Second, they may not participate or intervene in political campaigns for or against a candidate for public office.18 Along with these restrictions, 501(c)(3) organizations have two significant benefits: they are tax-exempt and contributions made to them are tax-deductible.19 B. Regan v. Taxation with Representation of Washington In Regan, the Supreme Court held that restrictions on 501(c)(3) organizations were constitutional.20 Taxation with Representation of Washington (TWR) was a non-profit corporation organized to influence tax policy. …" @default.
• W3125025541 created "2021-02-01" @default.
• W3125025541 creator A5091331055 @default.
• W3125025541 date "2011-10-01" @default.
• W3125025541 modified "2023-09-28" @default.
• W3125025541 title "Protecting Speech from the Heart: How Citizens United Strikes Down Political Speech Restrictions on Churches and Charities" @default.
• W3125025541 hasPublicationYear "2011" @default.
• W3125025541 type Work @default.
• W3125025541 sameAs 3125025541 @default.
• W3125025541 citedByCount "0" @default.
• W3125025541 crossrefType "journal-article" @default.
• W3125025541 hasAuthorship W3125025541A5091331055 @default.
• W3125025541 hasConcept C126322002 @default.
• W3125025541 hasConcept C144024400 @default.
• W3125025541 hasConcept C17744445 @default.
• W3125025541 hasConcept C199539241 @default.
• W3125025541 hasConcept C2776156098 @default.
• W3125025541 hasConcept C2778272461 @default.
• W3125025541 hasConcept C2778348171 @default.
• W3125025541 hasConcept C2780883770 @default.
• W3125025541 hasConcept C2994536602 @default.
• W3125025541 hasConcept C71924100 @default.
• W3125025541 hasConcept C84265765 @default.
• W3125025541 hasConcept C94625758 @default.
• W3125025541 hasConcept C98184364 @default.
• W3125025541 hasConceptScore W3125025541C126322002 @default.
• W3125025541 hasConceptScore W3125025541C144024400 @default.
• W3125025541 hasConceptScore W3125025541C17744445 @default.
• W3125025541 hasConceptScore W3125025541C199539241 @default.
• W3125025541 hasConceptScore W3125025541C2776156098 @default.
• W3125025541 hasConceptScore W3125025541C2778272461 @default.
• W3125025541 hasConceptScore W3125025541C2778348171 @default.
• W3125025541 hasConceptScore W3125025541C2780883770 @default.
• W3125025541 hasConceptScore W3125025541C2994536602 @default.
• W3125025541 hasConceptScore W3125025541C71924100 @default.
• W3125025541 hasConceptScore W3125025541C84265765 @default.
• W3125025541 hasConceptScore W3125025541C94625758 @default.
• W3125025541 hasConceptScore W3125025541C98184364 @default.
• W3125025541 hasIssue "1" @default.
• W3125025541 hasLocation W31250255411 @default.
• W3125025541 hasOpenAccess W3125025541 @default.
• W3125025541 hasPrimaryLocation W31250255411 @default.
• W3125025541 hasRelatedWork W108262558 @default.
• W3125025541 hasRelatedWork W1485970621 @default.
• W3125025541 hasRelatedWork W1490700859 @default.
• W3125025541 hasRelatedWork W1503947154 @default.
• W3125025541 hasRelatedWork W1564363358 @default.
• W3125025541 hasRelatedWork W1586548520 @default.
• W3125025541 hasRelatedWork W2108676287 @default.
• W3125025541 hasRelatedWork W2155872785 @default.
• W3125025541 hasRelatedWork W2166620595 @default.
• W3125025541 hasRelatedWork W2193215736 @default.
• W3125025541 hasRelatedWork W2270251382 @default.
• W3125025541 hasRelatedWork W2270478593 @default.
• W3125025541 hasRelatedWork W2473829920 @default.
• W3125025541 hasRelatedWork W2970400723 @default.
• W3125025541 hasRelatedWork W3121334564 @default.
• W3125025541 hasRelatedWork W3124250420 @default.
• W3125025541 hasRelatedWork W3125035276 @default.
• W3125025541 hasRelatedWork W3125287211 @default.
• W3125025541 hasRelatedWork W55381015 @default.
• W3125025541 hasRelatedWork W3122563518 @default.
• W3125025541 hasVolume "16" @default.
• W3125025541 isParatext "false" @default.
• W3125025541 isRetracted "false" @default.
• W3125025541 magId "3125025541" @default.
• W3125025541 workType "article" @default.