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- Title
POLITICS, DISCLOSURE, AND STATE LAW SOLUTIONS FOR 501(C)(4) ORGANIZATIONS.
- Authors
SUGIN, LINDA
- Abstract
The article examines legality of states' act of using state nonprofits law to solve the problem of dark money spent by nonprofit non-charitable organizations. Topics discussed include the U.S. Internal Revenue Service (IRS) role in overseeing tax-exempt organizations; framework for federally tax-exempt organizations; and the U.S. Supreme Court's 2010 Citizens United decisions after which people rushed to organize section 501(c)(4) organizations.
- Subjects
UNITED States; NONPROFIT organization laws; UNITED States. Internal Revenue Service; CORPORATION law; TAXATION; TAX administration &; procedure
- Publication
Chicago-Kent Law Review, 2016, Vol 91, Issue 3, p895
- ISSN
0009-3599
- Publication type
Article