[EL] Looking for sources

[Beth Kingsley]

In the course of writing an article, I am taking a close look at tax code section 4955(d). (This isn't horribly off-topic, I promise.) I have some legislative history sources, but am wondering if there's been any scholarship examining this provision, and specifically the special rules for expenditures by candidate-controlled 501(c)(3)s.

I've identified one article from 1990 by Laura Brown Chisolm that has some discussion of this provision in the context of a broader consideration of the prohibition on charities intervening in political campaigns. If anyone on the list is aware of any other materials, please let me know.

Thanks in advance,
Beth


Elizabeth Kingsley
Harmon, Curran, Spielberg & Eisenberg, LLP
1726 M St., NW
Suite 600
Washington, DC 20036
202-328-3500
www.harmoncurran.com





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