[EL] Question about c(4) finances

Sheila Krumholz skrumholz at crp.org
Wed Nov 25 07:23:51 PST 2015


In addition to the prior citation, CRP nonprofits researcher Anna Massoglia
suggests these two resources:

The information in this article may also be instructive since it has a good
breakdown of the percent of undisclosed political spending by top groups:
http://www.opensecrets.org/news/2013/09/opensecretsorgs-new-dark-money-data-measures-groups-politicization

For more up-to-date data on political spending percentages, the
Politicization Rankings page includes overall expenditures and the amount
spent on political activities by top groups:
https://www.opensecrets.org/outsidespending/nonprof_rank.php

Sheila
----
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Center for Responsive Politics
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On Tue, Nov 24, 2015 at 1:31 PM, Ellen Aprill <ellen.aprill at lls.edu> wrote:

> If you google "501(c)(4) daisy chains," a lot of material comes up, from
> various publications and groups.
>
>
>
> The 2013 Proposed Regulations (78 FR 71535 (2013)), which, of course, have
> been withdrawn, but which the IRS says will be revised and re-proposed in
> 2016 (but not applicable to the 2016 election) included this issue. The
> last proposed rule, called "Attribution" was designed to address these
> daisy chains. The recent IRS summary of all the comments on the Proposed
> Regulations (which were released in connection with testimony of the CIR to
> a Congressional committee) discusses the mixed response to these proposed
> attribution rules for grants to other 501(c)'s.
>
>
> I tried to attach both of these documents in an earlier email, but it got
> bounced for being too large a file.  If anyone wants these documents, email
> me off-line and I will send them.
>
>
>
>   Ellen
>
>
>
> -------
> Ellen P. Aprill
> John E. Anderson Professor of Tax Law
> Loyola Law School
> 919 Albany Street
> Los Angeles, CA 90015
> 213-736-1157
>
> On Tue, Nov 24, 2015 at 9:17 AM, Wesley Joe <wjoe at wtfonline.org> wrote:
>
>> I seem to recall having seen somewhere that C4s sometimes spend 48% of
>> their money on elections and then give the rest to another C4 that then
>> spends 48% and so on.  Does anyone know of an example of this?  Thanks
>> in advance for any help.
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>
>
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