Download or read book Why the IRS Should Want to Develop Rules Regarding Charities and Politics written by Ellen P. Aprill and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Organizations tax-exempt under section 501(c)(3) of the Internal Revenue Code, often referred to as charities, cannot, at risk of loss of exemption, “participate in, or intervene in (including the publishing or distributing of statements) any political campaign on behalf of (or in opposition to) any candidate for public office.” That is, they are subject to a campaign intervention prohibition. These organizations cannot endorse or oppose a candidate for public office or contribute to the candidate's campaign. The IRS has long interpreted this campaign intervention prohibition broadly. An applicable regulation, for example, refers to violating the prohibition “directly or indirectly.” Revenue Ruling 2007-41, the most recent and comprehensive official IRS pronouncement on the subject, explains that “[w]hether an organization is participating or intervening, directly or indirectly, in any political campaign on behalf of or in opposition to any candidate for public office depends upon all of the facts and circumstances of each case.” How the IRS interprets, communicates, and enforces the campaign intervention prohibition, particularly indirect intervention, has been - and continues to be - a matter of controversy. Representatives from the charitable community, both before and after the publication of Revenue Ruling 2007-41, have urged greater clarity regarding the criteria for campaign intervention. A number of commentators have suggested that current rules may be unconstitutionally vague and that, to avoid this problem, violation of the campaign intervention prohibition be limited to activities involving express advocacy. This difference between the IRS and the charitable community rehearses the difference between rules and standards. As Louis Kaplow has explained in an influential article, Rules Versus Standards: An Economic Analysis, the choice between rules and standards involves “the extent to which a given aspect of a legal command should be resolved in advance or left to an enforcement authority to consider.” By asking the IRS for clarity and bright lines in defining the prohibition, the charitable community emphasizes a key ex ante consideration, the impact of guidance on appropriate charitable behavior. By offering a multifactor approach dependent on the particular situation, the IRS stresses an equally important ex post consideration, the impact of guidance on enforcement. Both set of considerations, of course, have a place in any calculus. Kaplow's article, however, sets out a framework to help those that must give content to legal commands guidance on how to decide whether to frame such content as rules or standards. This article argues that, under Kaplow's analysis, the IRS's own concern for encouraging compliance by those subject to the law should lead it to develop more rules in this area. That is, this article emphasizes why the IRS itself should want to promulgate rules. Part I sets forth Kaplow's analytical framework, which demands consideration not only of levels of enforcement but also how the affected community will choose to learn about the legal command in any decision between embodying legal commands as rules or as standards. Part II describes the legal commands at issue. Part III considers aspects of Kaplow's analysis related to enforcement. It examines the available sanctions, the numbers of parties subject to enforcement actions, and the kinds of sanctions in fact imposed. Part IV discusses the nature of the affected community and how members of the community will seek legal advice. Part V addresses a question Kaplow mentions frequently, but only in passing - the underlying norms a statutory command reflects. This part discusses both the legislative purpose in enacting the prohibition and attitudes toward its constitutionality. Part VI considers arguments against rules, both generally and as applied to tax law. Part VII applies the Kaplow analysis to all these considerations and concludes that the IRS should invest the time to develop a set of rules. Part VIII concludes.
Download or read book Report on Reforms to Improve the Tax Rules Governing Public Charities written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 1994 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Rhetoric of Religious Freedom in the United States written by Eric C. Miller and published by Lexington Books. This book was released on 2020-07-06 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: Though much has already been written on religious freedom in the United States, these treatments have come mostly from historians, legal scholars, and advocates, with relatively little attention from rhetorical critics. In The Rhetoric of Religious Freedom in the United States, fifteen scholars from this field address the variety of forms that free, public religiosity may assume, and which rhetorical techniques are operative in a public square populated by a diversity of religious-political actors. Together they consider the arguments, evidences, and strategies defining what religious freedom means and who is entitled to claim it in the contemporary United States.
Download or read book Individual retirement arrangements IRAs written by United States. Internal Revenue Service and published by . This book was released on 1990 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book United States Code written by United States and published by . This book was released on 2013 with total page 1506 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.
Download or read book Tax on Unrelated Business Income of Exempt Organizations written by United States. Internal Revenue Service and published by . This book was released on 1979 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Charity Advocacy and the Law written by Bruce R. Hopkins and published by . This book was released on 1992 with total page 712 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discusses what nonprofit organizations can and cannot do to affect public policy in light of the revised set of lobbying regulations recently issued by the IRS. Defines various forms of advocacy (from lobbying and political advocacy to boycotts and demonstrations) as well as the six prohibited activities. Explains how nonprofits are allowed to impact legislative and political processes. Clarifies how nonprofits can carry out their exempt (i.e., religious and educational) functions.
Download or read book Exempt Organizations Continuing Professional Education Technical Instruction Program for written by and published by . This book was released on 1989 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Charitable Contributions written by United States. Internal Revenue Service and published by . This book was released on 2002 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Election Campaign Laws written by United States and published by . This book was released on 1997 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Farmer s Tax Guide written by and published by . This book was released on 1998 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Politics of Charity written by Kerry O'Halloran and published by Routledge. This book was released on 2011-04-06 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Politics of Charity examines the contemporary political role played by charity, as legally defined, in the developed democratic nations. It considers how this has come about, why it is now significant, what it is that is integral to the content and role of ‘charity’ that allows it to hold such a pivotal political position and why this would seem to be non-transferable to undemocratic nations. It also identifies and assesses the political relevance of different types of charitable activity.
Download or read book Your Federal Income Tax for Individuals written by and published by . This book was released on 2006 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Super PACs written by Louise I. Gerdes and published by Greenhaven Publishing LLC. This book was released on 2014-05-20 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt: The passage of Citizens United by the Supreme Court in 2010 sparked a renewed debate about campaign spending by large political action committees, or Super PACs. Its ruling said that it is okay for corporations and labor unions to spend as much as they want in advertising and other methods to convince people to vote for or against a candidate. This book provides a wide range of opinions on the issue. Includes primary and secondary sources from a variety of perspectives; eyewitnesses, scientific journals, government officials, and many others.
Download or read book Fiscal Sponsorship written by Gregory L. Colvin and published by Study Center Press. This book was released on 2005 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considers earlier efforts to finance nonprofit organizations by means of "fiscal agency," the legal problems which ensued, and efforts to correct them through "fiscal sponsorship."
Download or read book Minnesota Law Review written by and published by . This book was released on 2014-11 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Nonprofits Government written by Elizabeth T. Boris and published by The Urban Insitute. This book was released on 2006 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: The past several decades have seen unprecedented growth in the scope and complexity of relationships between government and nonprofit organizations. These relationships have been more fruitful than many critics had feared and more problematic than many advocates had hoped. Nonprofits and Government is the first comprehensive, multidisciplinary exploration of nonprofit-government relations. The second edition of this important book is fully updated and includes two new chapters. The authors address a host of important issues, including nonprofit advocacy, direct regulatory and tax policy, the conversion of nonprofits to for-profits, clashes in government interaction with religion and the arts, and international nonprofit-government relationships. Practitioners, researchers, and policymakers alike will benefit from the authors' wide-ranging discussion.
