IRS and the Tea Party

Tax Analysts: No Stopping Political Nonprofits Now, Some Say (In the News)

Paul C. Barton And those who have long argued the IRS has no business interpreting when a group is involved in political speech and when it isn’t couldn’t be happier. They also celebrate Congress bringing to a halt the agency’s work on new rules on campaign intervention for nonprofits, which began in November 2013. “Those […]

Filed Under: In the News, IRS and the Tea Party, Issues, Newsroom, Quotes CCP

Did Crossroads GPS “Bamboozle” the IRS?

Would you let Lois Lerner decide if your nonprofit organization deserved a tax exemption? The answer may depend on whether you recognize the woman who headed the Internal Revenue Service’s Exempt Organizations Division at the time it targeted conservative organizations (and some liberal ones). And, of course, whether your organization might be considered conservative or […]

Filed Under: Blog, IRS and the Tea Party, Crossroads GPS, Jason Torchinsky, Jeffery Yablon, ProPublica

Omnibus and Tax Extenders Bills Contain Seven Provisions Safeguarding Free Speech

On December 16, 2015, Democrats and Republicans in Congress struck a deal on omnibus spending and Tax Extenders legislation. Lawmakers should be lauded for including seven provisions in these bills that protect or enhance First Amendment free speech and free association rights, including the constitutionally-protected right of private giving to advocate for social change. Specifically, […]

Filed Under: Blog, Corporate Governance Federal, Corporate Governance Handouts, Federal, Federal Press Releases and Blogs, IRS, IRS and the Tea Party, Executive order, Gift Tax, Omnibus, SEC, Tax Extenders

Compulsory Donor Disclosure: When Government Monitors Its Citizens

In this Heritage Foundation Legal Memorandum by CCP Chairman Bradley A. Smith, Research Fellow Scott Blackburn, and Policy Analyst Luke Wachob, the authors explain how political speech in America is subject to an ever expanding disclosure regime as more and more private information – including citizens’ names, home addresses, employers, and occupations, as well as […]

Filed Under: Citizens United v. Federal Election Commission, Disclosure, Disclosure, Faulty Assumptions, Featured Content, First Amendment, Independent Speech, IRS and the Tea Party, Research, Dark Money, Heritage Foundation, Private Giving, Disclosure, Faulty Assumptions, First Amendment, Independent Speech, Disclosure, Faulty Assumptions, First Amendment, Independent Speech, California, Montana, New York, Wisconsin

Eternal Inconsistency: The Stunning Variability in, and Expedient Motives Behind the Tax Regulation of Nonprofit Advocacy Groups

In this study, California election law attorney Allison Hayward analyzes the historical roots of the IRS’s recent scandals, and discusses how: The IRS scandal is just the latest in a series of clashes between the agency and nonprofit advocacy groups. Congress writes tax law to address short-term political goals, often ignoring long-term problems. Laws governing […]

Filed Under: Blog, Enforcement, First Amendment, IRS, IRS and the Tea Party, Issue Advocacy, Jurisprudence & Litigation, Research, 1954 Revenue Act, Allison Hayward, Nonprofit Advocacy, Revenue Act of 1934, Social Welfare, Tax Exemptions, Enforcement, First Amendment, Issue Advocacy, Jurisprudence & Litigation, Enforcement, First Amendment, Issue Advocacy, Jurisprudence & Litigation

Letter: Need For Proper Rulemaking Processes and Analyses in Upcoming IRS Proposal

December 19,2014 VIA E-MAIL and U.S. MAIL Available for download here. Mr. Howard Shelanski Administrator Office of Information and Regulatory Affairs 725 17th Street, NW Washington, DC 20503 Re: Need For Proper Rulemaking Processes and Analyses in Upcoming IRS Proposal Dear Mr. Shelanski: Just over a year ago, the Internal Revenue Service (IRS) and Department […]

Filed Under: Blog, External Relations Comments and Testimony, Federal, Federal Comments and Testimony, IRS, IRS and the Tea Party

Response to Recent Comments of The Bright Lines Project

Link available here Via E-Mail ([email protected]) and Certified Mail Ms. Amy F. Giuliano Office of the Associate Chief Counsel (Tax Exempt and Government Entities) CC:PA:LPD:PR (REG-134417-13) Room 5205 Internal Revenue Service P.O. Box 7604, Ben Franklin Station Washington, DC 20044 RE: Response to Recent Comments of The Bright Lines Project (REG-134417-13) Dear Ms. Giuliano: The Center […]

Filed Under: Blog, External Relations Comments and Testimony, Featured Content, IRS, IRS and the Tea Party

“Bright Lines Project” 2.0 Is Still Not So Bright

More than a year ago, we dissected the original proposal from the “Bright Lines Project” to reform the IRS’s rules governing the extent to which tax-exempt organizations may engage in political activities. Our verdict at the time was that the proposal not only failed to live up to its promise of providing bright-line rules that […]

Filed Under: Blog, IRS and the Tea Party

Poll Shows Support for Clear Rules, Not for More Restrictions

On Tuesday, Public Citizen, an advocate for more campaign finance regulations, released the results of a poll aimed at capturing the opinions of likely voters about government regulation of political activity. The poll found that 86 percent of respondents believe it is “important to have clear rules in place concerning the political activity that non-profit […]

Filed Under: Blog, IRS and the Tea Party

Center Releases Comment on Senate IRS Report

David Keating, president of the Center for Competitive Politics, issued this statement in reaction to a report published by Sen. Carl Levin, chairman of the Permanent Subcommittee on Investigations, on the IRS targeting scandal: “It is no surprise that a Senator who repeatedly urged the IRS to investigate conservative non-profits now wants to sweep the […]

Filed Under: IRS, IRS and the Tea Party, Press Releases