We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
PARTING THE DARK MONEY SEA: EXPOSING POLITICALLY ACTIVE TAX-EXEMPT GROUPS THROUGH FEC-IRS HYBRID ENFORCEMENT.
- Authors
Miller, Carrie E.
- Abstract
The article compares and contrasts the U.S. tax law provisions that apply to politically active tax-exempt groups in the wake of the U.S. Supreme Court's ruling in the American election law case Citizens United v. Federal Election Commission (FEC) which deals with the legality of undisclosed independent campaign spending (dark money). A call for increased enforcement of U.S. tax regulations is examined in relation to a hybrid venture involving the nation's FEC and Internal Revenue Service.
- Subjects
UNITED States; TAXATION of nonprofit organizations -- Law &; legislation; CAMPAIGN funds; LAW enforcement; CITIZENS United v. Federal Election Commission; UNITED States tax laws; UNITED States. Internal Revenue Service; NONPROFIT organizations -- Political activity -- Law &; legislation; UNITED States. Federal Election Commission; ACTIONS &; defenses (Law)
- Publication
William & Mary Law Review, 2015, Vol 57, Issue 1, p341
- ISSN
0043-5589
- Publication type
Article