The Law of Tax-Exempt Organizations, 10th Edition 2014 Cumulative Supplement

CHAPTER TWENTY-THREE

Political Campaign Activities by Tax-Exempt Organizations

§ 23.2 Prohibition on Charitable Organizations

(b) Participation or Intervention

§ 23.3 Political Campaign Expenditures and Tax Sanctions

*§ 23.5 Political Activities of Social Welfare Organizations

(b) Political Campaign Activities

*(d) Proposed Regulations (New)

(i) Basic Rules

(ii) Glossary

(iii) Comments Solicited

§ 23.8 Political Activities by Other Exempt Organizations

§ 23.9 Advocacy Communications

§ 23.2 PROHIBITION ON CHARITABLE ORGANIZATIONS

(b) Participation or Intervention

p. 610, first sentence. Delete and substitute:

This initiative was repeated in connection with the political campaigns in 2006 and 2008; it was formally discontinued in 2010.

p. 610, n. 17. Insert following existing text:

The Court reaffirmed its decision in Citizens United in American Tradition Partnership, Inc., fka Western Tradition Partnership, Inc. v. Bullock, 132 S. Ct. 2490 (2012). In the aftermath of the Citizens United decision, a federal district court ruled that the federal law absolute ban on political contributions to candidates by corporations is unconstitutional, because individuals can make these types of contributions (within limits); the court held that “corporations and human beings are entitled to equal political speech rights” (United States v. Danielczwk, Jr. & Biagi, 788 F. Supp. 2d 472, 791 F. Supp. 2d 513 (E.D. Va. 2011)). This decision was, however, reversed (683 F.3d 611 (4th Cir. 2012)).

p. 612, ...