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- Title
A Manageable Solution with Meaningful Results: Illuminating IRS Enforcement of § 501(c)(3)'s Prohibition on Political Intervention.
- Authors
Zwak, Julia D.
- Abstract
The article discusses the U.S. Internal Revenue Service's (IRS') enforcement of a prohibition on political activity under Section 510(c)(3) of America's Internal Revenue Code, focusing on tax penalties and the revocation of an organization's tax-exempt status by the IRS. Punishment for the public condemnation of a political figure is mentioned, along with the legal rights of tax-exempt charities, churches, and educational institutions. The U.S. Congress and lobbying laws are examined.
- Subjects
UNITED States; UNITED States. Internal Revenue Service; NONPROFIT organizations -- Political activity -- Law &; legislation; UNITED States. Internal Revenue Code; INTERNAL revenue law; TAXATION of nonprofit organizations -- Law &; legislation; TAX penalties; CHARITY laws &; legislation; LOBBYING laws
- Publication
Minnesota Law Review, 2014, Vol 99, Issue 1, p381
- ISSN
0026-5535
- Publication type
Article