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Article
Tax Code Section 527 Groups Not an End-Run Around McCain-Feingold
Faculty Scholarship
  • Edward B. Foley
  • Donald B. Tobin, University of Maryland Francis King Carey School of Law
Document Type
Article
Publication Date
1-20-2004
Keywords
  • Bipartisan Campaign Reform Act,
  • tax-exempt status,
  • political organizations,
  • elections
Comments

Reproduced with permission from The United States Law Week, 72 USLW 2403 (Jan. 20, 2004). Copyright 2004 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com

Abstract

This article ... will analyze both the statutory and constitutional questions concerning whether 527organizations are ‘‘political committees’’ under FECA and thus subject to the $5,000 cap on the contributions they receive from each donor. The article will also consider whether other forms of tax-exempt organizations besides 527s—most notably so-called 501(c)(4) organizations—provide an alternative means of circumventing this $5,000 contribution limit.

Journal
72 U.S. Law Week 2403 (January 20, 2004).
Disciplines
Citation Information
72 U.S. Law Week 2403 (January 20, 2004).