"Sit Down and Count the Cost": A Framework for Constitutionally Enforcing the 501(C) (3) Campaign Intervention Ban.
Virginia Tax Review 2009, Wntr, 28, 3
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- 2,99 €
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- 2,99 €
Publisher Description
ABSTRACT Section 501 (c)(3) of the Internal Revenue Code (Code) prohibits charities from intervening in a political campaign for or against a candidate for public office. The Internal Revenue Service (Service) currently interprets the campaign-intervention ban to absolutely prevent charities from communicating their views on candidates, even if such communications are completely financed by non-501 (c)(3) affiliates.
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