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Article
Campaign Disclosure and Tax-Exempt Entities: A Quick Repair to the Regulatory Plumbing
Faculty Scholarship
  • Donald B. Tobin, University of Maryland Francis King Carey School of Law
Document Type
Article
Publication Date
1-1-2011
Keywords
  • tax exempt organizations,
  • Department of the Treasury
Abstract

This article argues that there are some quick regulatory fixes the Treasury can implement to ensure that tax-exempt organizations are operating within the rules and that aggressive tax planning is not being used as a way to obfuscate rules for political organizations requiring disclosure. The article recommends that Treasury promulgate new regulations to require disclosure by tax-exempt entities of expenditures and contributions in excess of $25,000. The article also proposes that Treasury institute procedures to require tax-exempt organizations to file for exempt status, and to provide procedures for ensuring that these organizations meet the requirements in the statute and are not being used as a mechanism to avoid disclosure provisions in the Internal Revenue Code.

Journal
10 Election Law Journal 427 (2011).
Disciplines
Citation Information
10 Election Law Journal 427 (2011).