[EL] non-profit political activity and the IRS

[Beth Kingsley]

Not to suggest that Lois doesn't understand the IRS rules - I'm quite sure she does - but knowing FEC rules doesn't provide any basis for grappling with the very different IRS rules.

Beth

From: law-election-bounces at department-lists.uci.edu [mailto:law-election-bounces at department-lists.uci.edu] On Behalf Of Scarberry, Mark
Sent: Wednesday, May 15, 2013 2:11 PM
To: law-election at uci.edu
Subject: Re: [EL] non-profit political activity and the IRS

As I noted before, Lois Lerner was a former high-ranking attorney with the FEC (head of the enforcement division, acting general counsel, etc.). She, at least, had to have understood the rules.

Mark S. Scarberry
Professor of Law
Pepperdine Univ. School of Law



From: law-election-bounces at department-lists.uci.edu<mailto:law-election-bounces at department-lists.uci.edu> [mailto:law-election-bounces at department-lists.uci.edu] On Behalf Of Schultz, David A.
Sent: Wednesday, May 15, 2013 11:02 AM
To: law-election at uci.edu<mailto:law-election at uci.edu>
Subject: [EL] non-profit political activity and the IRS

As I heard it on the news today the IRS said that many of its staff were confused about the rules regarding political activity for non-profits.
I teach both election law and non-profit law.  I am enclosing a "quick and dirty" handout from a talk I gave last year on rules for non-profits.  This is FYI.  My point is that if I can figure this out so can the IRS.

--
David Schultz, Professor
Editor, Journal of Public Affairs Education (JPAE)
Hamline University
School of Business
570 Asbury Street
Suite 308
St. Paul, Minnesota 55104
651.523.2858 (voice)
651.523.3098 (fax)
http://davidschultz.efoliomn.com/
http://works.bepress.com/david_schultz/
http://schultzstake.blogspot.com/
Twitter:  @ProfDSchultz
FacultyRow SuperProfessor, 2012, 2013
As
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