[EL] Crossroads Issue Ad

Tue Nov 29 10:45:46 PST 2011

Now, it you want to be totally confused, compare Rev. Ruling 2004-6 with  
2007-41   
_Click here: Internal  Revenue Bulletin - June 18, 2007 - Rev. Rul. 
2007-41_ (http://www.irs.gov/irb/2007-25_IRB/ar09.html)   In Rev. Ruling  2007-41, 
the IRS again lists factors to be consider to distinguish issue  advocacy 
from political intervention.  Inexplicitly, the IRS does not  use the same 
factors -- adding some and deleting others--  and they don't  even acknowledge 
that they are doing that.  Most troubling is that they add  a new one -- 
reference to an election in the communication -- that they didn't  mention in 
2004-6, but now say that that factor is the most important  factor!  No 
mention that 2004-6 is superceded either. So it is impossible  to know what it is 
that the IRS is using to make this distinction and to know  what one can 
now rely upon to decide this for ourselves.  Jim  Bopp

In a message dated 11/29/2011 12:56:04 P.M. Eastern Standard Time,  
ellen.aprill at lls.edu writes:

Here is a link to the IRS ruling that attempts to distinguish  issue 
advocacy from political campaign activity.

_http://www.irs.gov/irb/2004-04_IRB/ar10.html_ 
(http://www.irs.gov/irb/2004-04_IRB/ar10.html) 

   Ellen 

On Tue, Nov 29, 2011 at 9:48 AM, Steve Klein <_stephen.klein.esq at gmail.com_ 
(mailto:stephen.klein.esq at gmail.com) >  wrote:

"I shall not today attempt further to define the kinds of material I  
understand to be embraced within [the functional equivalent of express  
advocacy]; and perhaps I could never succeed in intelligibly doing so. But I  know it 
when I see it, and the motion picture involved in this case is not  that."

On Tue, Nov 29, 2011 at 9:33 AM, Steve Gold <_steve at actblue.com_ 
(mailto:steve at actblue.com) > wrote:

Perhaps I should have specified, a challenger not  holding public office.  
Is that not new?  I'm less well-informed  about attack ads than many, so 
perhaps I simply missed it.  I'm also  not aware of an issue ad that lists the 
phone number of a campaign  headquarters (which seems like a really bad idea 
if you expect anyone to  call it).  

--
Steven Gold
General  Counsel
ActBlue
_steve at actblue.com_ (mailto:steve at actblue.com) 
_617.517.7636_ (tel:617.517.7636) 
_www.actblue.com_ (http://www.actblue.com/) 

On Tue, Nov 29, 2011 at 10:55 AM, Jon Roland <_jon.roland at constitution.org_ 
(mailto:jon.roland at constitution.org) >  wrote:

On 11/29/2011 09:47 AM, Steve Gold wrote:  
Is this something we should expect to see more  of from non-profits?  

We already see much of  this and have for a long time. Nothing new.  

Why not simply come out and say, don't vote  for Warren?

Good question. It points out the  irrationality of campaign finance 
legislation (aside from it being  unconstitutional).

-- Jon

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2900 W Anderson Ln C-200-322           _twitter.com/lex_rex_ 
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Austin, TX 78757 _512/299-5001_ (tel:512/299-5001)   
_jon.roland at constitution.org_ (mailto:jon.roland at constitution.org) 

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-- 
Steve Klein
Staff Attorney & Research Counsel*
Wyoming Liberty Group
_www.wyliberty.org_ (http://www.wyliberty.org/) 

*Licensed to practice law in Illinois. Counsel to  the Wyoming Liberty 
Group pursuant to Rule 5.5(d) of the Wyoming Rules of  Professional Conduct.  

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-- 
Ellen P. Aprill
John E. Anderson Professor of Tax Law
Loyola Law School
919 Albany Street
Los Angeles, CA 90015
213-736-1157

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