[EL] ALEC Tax Status (NCSL Foundation role)

Fri Apr 13 20:40:15 PDT 2012

Thanks. Somehow I missed it.

Ellen
On Apr 13, 2012 8:17 PM, "Douglas Johnson" <djohnson at ndcresearch.com> wrote:

> The work, tax status and funding methods for NCSL's foundation is right
> there on the website: ****
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> ** **
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> http://www.ncsl.org/about-us.aspx?tabs=1027,82,570****
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> The Foundation is dedicated to building public trust and confidence in
> representative democracy through public outreach and education, ethics in
> government and strengthening state legislatures. The Foundation supports the
>  *Trust for Representative Democracy*<http://www.ncsl.org/Default.aspx?TabID=746&tabs=1116,87,245#1116>,
> the *Center for Ethics in Government* <http://www.ncsl.org/legislatureselections/tabid/746/default.aspx?tabs=1116,87,245>and
> the *Women's Legislative Network*.<http://www.ncsl.org/legislatureselections/tabid/746/default.aspx?tabs=1116,83,197>
> ****
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> (Each of the colored phrases is a link to the mentioned organization.)****
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> - Doug****
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> Douglas Johnson****
>
> Fellow****
>
> Rose Institute of State and Local Government****
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> m 310-200-2058****
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> o 909-621-8159****
>
> douglas.johnson at cmc.edu****
>
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> *From:* law-election-bounces at department-lists.uci.edu [mailto:
> law-election-bounces at department-lists.uci.edu] *On Behalf Of *Ellen Aprill
> *Sent:* Friday, April 13, 2012 5:27 PM
> *To:* Rick Hasen
> *Cc:* law-election at uci.edu
> *Subject:* Re: [EL] ALEC Tax Status****
>
> ** **
>
> I have spent some time on the NCSL and Uniform Law Commission websites as
> well as searching for them on Guidestar.  Neither appears to be a c-3 ---
> my guess is that they are each a government consortium under section 115 of
> the Code.  (I have written two too long and detailed articles on section
> 115). These governmental organizations are not subject to the strictures of
> c-3. ****
>
> ** **
>
> Both do have foundations, which are registered as c-3's.  It is a bit
> difficult for me to tell, whether from the websites or the Forms 990, just
> what the foundations do.   The limited access to the NCSL foundation does
> trouble me. ****
>
> ** **
>
>   Ellen****
>
> ** **
>
> On Fri, Apr 13, 2012 at 4:18 PM, Rick Hasen <rhasen at law.uci.edu> wrote:***
> *
>
> This is very helpful and useful.  Does NCSL have "members" who are
> legislators the way ALEC does?  Is it permissible for a c3 to have
> legislator members who help further the c3's goals?
>
> On 4/13/12 3:54 PM, David Mason wrote: ****
>
> Drafting model legislation, which is count #1 in the linked post, is a
> permissible tax exempt activity.  Drafting is not lobbying.  The post also
> claims ALEC "are lobbying in state capitals across the country," whiich
> likely confuses ALEC (which does not have staff in most (if any) state
> capitols) with ALEC Members who are themselves legislators.****
>
>  ****
>
> As far as corporations buying access, consider this statement from the
> NCSL web site (
> http://www.ncsl.org/about-us/ncslservice/ncsl-foundation-sponsor-documents.aspx
> ):****
>
>  ****
> *NCSL Foundation for State Legislatures: Sponsors' Documents*
>
> One of the benefits to sponsoring the NCSL Foundation for State
> Legislatures is the ability to post position papers on the NCSL website.
> These papers are restricted and searchable to all members that have a user
> name and password. We encourage all of our sponsors to take advantage of
> the ability to make your organization's views known to our constituents.**
> **
>
> Let me be clear, I have no beef with NCSL or the NCSL Foundation, but when
> ALEC is attacked for issuing model legislation (which NCSL also does), or
> for providing favored access for corporate funders (See immediately above),
> but the same folks are not in a lather to "expose" NCSL, you can see why
> the attacks on ALEC appear simply ideological, rather than motivated by a
> genuine concern about tax policy.****
>
>  ****
>
> Dave Mason****
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>  ****
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>  ****
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> *Common Cause Says ALEC is Violating Its 501c3 Status<http://electionlawblog.org/?p=32948>
> *
>
> Posted on April 13, 2012 8:41 am <http://electionlawblog.org/?p=32948> by Rick
> Hasen <http://electionlawblog.org/?author=3> ****
>
> I’m no tax lawyer, but on its face this looks like
> <http://www.commoncause.org/siteapps/advocacy/ActionItem.aspx?c=dkLNK1MQIwG&b=7550265>a
> reasonable point. A c3 cannot engage in substantial lobbying and
> legislation is necessary to achieve its ends.****
>
> What am I missing?  (And I concede I may be missing something—I’m way
> outside my comfort zone here.)****
>
>  ****
>
> [image: Share]<http://www.addtoany.com/share_save#url=http%3A%2F%2Felectionlawblog.org%2F%3Fp%3D32948&title=Common%20Cause%20Says%20ALEC%20is%20Violating%20Its%20501c3%20Status&description=>
> ****
>
> Posted in campaign finance <http://electionlawblog.org/?cat=10>, tax law
> and election law <http://electionlawblog.org/?cat=22> | Comments Off ****
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> --
> Rick Hasen
> Chancellor's Professor of Law and Political Science
> UC Irvine School of Law
> 401 E. Peltason Dr., Suite 1000
> Irvine, CA 92697-8000
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>
> -- ****
>
> Ellen P. Aprill****
>
> John E. Anderson Professor of Tax Law****
>
> Loyola Law School****
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> 919 Albany Street****
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> Los Angeles, CA 90015****
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