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- Title
APPLYING THE FIRST AMENDMENT TO THE INTERNAL REVENUE CODE: MINNESOTA VOTERS ALLIANCE AND THE TAX LAW'S REGULATION OF NONPROFIT ORGANIZATIONS' POLITICAL SPEECH.
- Authors
Zelinsky, Edward A.
- Abstract
The article explores a court ruling in Minnesota Voters Alliance, which establishes that the First Amendment requires objective, workable standards under the banner of reasonability when political expression is regulated by the government. Topics mentioned include the political expression of tax-exempt institutions, Revenue Ruling 2007-41, and the tax imposed by section 527(f) on civic organizations, labor unions, and other tax-exempt institutions when they attempt to influence elections.
- Subjects
MINNESOTA; LEGAL judgments; UNITED States. Constitution. 1st Amendment; REVENUE rulings; NONPROFIT organizations
- Publication
Albany Law Review, 2019, Vol 83, Issue 1, p1
- ISSN
0002-4678
- Publication type
Article