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Litigation

CCP v. Harris: Plaintiffs Reply Brief

Read full brief here. Download the PDF file . Title 26 U.S.C. § 6104(c)1 regulates the disclosure of charitable organizations’ tax returns to state officers. Section 6104(c)(3) governs the release of the Schedule B information of § 501(c) organizations, which is only permitted “for the purpose of, and only to the extent necessary in, the administration [...]

Filed Under: CCP v. Harris Legal Documents, Current Cases (Filings), Current Cases (Litigation), Filings, Litigation

CCP v. Harris: Defendants Opposition to Plaintiffs Motion for Preliminary Injunction

Read the full brief here. Download the PDF file . The California Attorney General has primary responsibility for the supervision and regulation of charitable organizations in California. State law, including the Supervision of Trustees and Fundraisers for Charitable Purposes Act, California Government Code sections 12580 et seq., vests the Attorney General with broad authority to [...]

Filed Under: CCP v. Harris Legal Documents, Current Cases (Filings), Current Cases (Litigation), Filings, Litigation

CCP v. Harris: Complaint

Read full complaint here. Download the PDF file . In order to legally solicit tax-deductible contributions in California, an entity must be registered with the state’s Registry of Charitable Trusts (“Registry”). The Registry is administered by California’s Department of Justice. Cal. Gov. Code § 12587.1 (2014). To maintain membership in the Registry, nonprofit corporations must [...]

Filed Under: CCP v. Harris Legal Documents, Current Cases (Filings), Current Cases (Litigation), Filings, Litigation

Comments and Testimony

CCP Comments on Constitutional and Practical Issues with Minnesota House File 1944

If House File 1944 becomes law as written, there is a high likelihood that the law will be found unconstitutional if challenged in court. Any potential legal action will cost the state a great deal of money defending the case, and will distract the Attorney General’s office from meritorious legal work. Additionally, it is probable [...]

Filed Under: Disclosure, Disclosure Comments, Disclosure State, External Relations Comments and Testimony, External Relations Sub-Pages, State Comments and Testimony, Minnesota

CCP Comments on Constitutional and Practical Issues with Minnesota Senate File 1915

If Senate File 1915 becomes law as written, there is a high likelihood that the law will be found unconstitutional if challenged in court. Any potential legal action will cost the state a great deal of money defending the case, and will distract the Attorney General’s office from meritorious legal work. Additionally, it is probable [...]

Filed Under: Disclosure, Disclosure Comments, Disclosure State, External Relations Comments and Testimony, External Relations Sub-Pages, State Comments and Testimony

CCP Comments on Constitutional Issues with Minnesota House File 2662

Full PDF available at this link. Re: Constitutional Issues with House File 2662 Dear Chairman Simon, Vice Chairwoman Halverson, and Members of the Committee: On behalf of the Center for Competitive Politics, I respectfully submit the following comments concerning House File 2662, which is currently being considered by the House Elections Committee. Specifically, I write [...]

Filed Under: Corporate Governance, Corporate Governance Comments, Corporate Governance State, External Relations Comments and Testimony, External Relations Sub-Pages, State, State Comments and Testimony, Minnesota

Testimony of Allen Dickerson to House Committee on Oversight and Government Reform: The Administration’s Proposed Restrictions on Political Speech: Doubling Down on IRS Targeting

You can find a PDF version of the below testimony at this link Thank you for the opportunity to provide this written testimony, on behalf of  the Center for Competitive Politics (“CCP”), to the Subcommittee on Economic  Growth, Job Creation and Regulatory Affairs of the Committee on Oversight and  Government Reform. I attach CCP’s comments [...]

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

CCP Comments on Missouri House Bill 1340

You can find a PDF version at this link  Re:  Constitutional and Practical Issues with House Bill 1340 Dear Chairman Jones, Vice Chair Richardson, and Members of the Committee: On behalf of the Center for Competitive Politics, I respectfully submit the following comments concerning House Bill 1340, which is currently being considered by the House [...]

Filed Under: Contribution Limits, Contribution Limits Comments, Contribution Limits State, External Relations Comments and Testimony, External Relations Sub-Pages, State, State Comments and Testimony, Missouri

Center for Competitive Politics IRS Rulemaking Supplemental Comments

If you would like to download the PDF of the supplemental comments, click here.   Via Federal eRulemaking Portal John Koskinen Commissioner of Internal Revenue CC:PA:LPD:PR (REG-134417-13), Room 5205 Internal Revenue Service P.O. Box 7604, Ben Franklin Station Washington, DC 20044 RE: Supplemental Comments on IRS NPRM, REG-134417-13 Dear Mr. Koskinen: The Center for Competitive Politics [...]

Filed Under: External Relations Comments and Testimony, External Relations Sub-Pages, Featured Content, Federal, Federal Comments and Testimony, IRS, IRS and the Tea Party, Issues

Center for Competitive Politics: Proposed IRS Nonprofit Rules Violate Paperwork Reduction Act

Proposed IRS rules on social welfare groups violate the Paperwork Reduction Act (PRA) because the estimated recordkeeping burden “is excessively low and wildly off the mark,” according to comments filed by the Center for Competitive Politics (CCP) with the Office of Management and Budget (OMB) and IRS. The comments warn that “The IRS may not proceed to a final [...]

Filed Under: External Relations Comments and Testimony, External Relations Sub-Pages, Featured Content, Federal, Federal Comments and Testimony, IRS, IRS and the Tea Party, Issues

Comments on Advisory Opinion 2013-18: Revolution Messaging, LLC

The comments can be found here. It should be noted that neither exception requires that the inclusion of a disclaimer be impossible. Draft A in particular notes that, for the small items exception, “practicality (or ‘convenience’ in the regulatory vernacular) is the critical factor in determining he exception’s applicability; size is not dispositive.” See Draft [...]

Filed Under: Disclosure, Disclosure Comments, Disclosure Federal, External Relations Comments and Testimony, Federal, Federal Comments and Testimony

Center for Competitive Politics: Guidance for Tax-Exempt Social Welfare Organizations on Candidate Related Political Activities

The Center for Competitive Politics (“CCP”) respectfully submits these comments in response to the Notice of Proposed Rulemaking (“NPRM”) issued by the Internal Revenue Service (“IRS” or “Service”) on November 29, 20 13 . The NPRM, REG- 1 34417- 1 3, “contains proposed regulations that provide guidance to tax-exempt social welfare organizations on political activities [...]

Filed Under: External Relations Comments and Testimony, External Relations Sub-Pages, Featured Content, Federal, Federal Comments and Testimony, IRS and the Tea Party, Issues

Statement of David Keating Before the Committee on Elections and Ethics Michigan House of Representatives

The most important provision in the bill is its protection of Michiganders’ First Amendment rights to speak about issues at any time, but especially near an election, when citizens are more interested in learning about and debating government policies. Considering the concerns raised above and the findings of the academic community, contribution limits infringe upon [...]

Filed Under: Contribution Limits, Contribution Limits Comments, Contribution Limits State, External Relations Comments and Testimony, Uncategorized

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