Subject: Re: [EL] Electionlawblog news and commentary 12/17/10
From: Ellen Aprill
Date: 12/17/2010, 7:59 AM
To: David Mason
CC: "Rick.Hasen@lls.edu" <Rick.Hasen@lls.edu>, Election Law <election-law@mailman.lls.edu>

If anyone wants them, I can give you the far more detailed PACI reports for 2004 and 2006.  Those of us who work in this area have been waiting for months for the 2008 Report.  What we have here is better than nothing, but far less than what was expected.  Moreover, for the 2010 election cycle, the IRS did not even issue its usual warnings to c-3's about political activity. 
 
  Ellen 

----- Original Message -----
From: David Mason <dmason12@gmail.com>
Date: Friday, December 17, 2010 7:55 am
Subject: Re: [EL] Electionlawblog news and commentary 12/17/10
To: Rick.Hasen@lls.edu
Cc: Election Law <election-law@mailman.lls.edu>


> Thanks, Rick for the pointer to the IRS TEGE Newsletter.  I agree the "PACI" statistics are very informative.
 
> However, it is important to note that the statistics in that newsletter have to do with examinations of (c)(3) entities, not (c)(4)s.
 
> There are two key differences: the ban on political activity for (c)(3)s is absolute and, as a result, the IRS can begin an examination as soon as an allegation is made (see reference in the newsletter to 2010 allegations now under review.)
 
> Lois Lerner spoke at COGEL last week and reminded everyone that for (c)(4) entities (allowed to participate in political activity, so long as it is not their major purpose) that IRS can examine a (c)(4) only after a return is filed, which with automatic extensions, is often 6 months after the end of that entity's fiscal year.  As a result IRS will not even start looking at (c)(4) activity in fall 2010 until after returns covering that period are filed, which may be up to a year from now.
 
> Dave Mason


> On Fri, Dec 17, 2010 at 12:32 AM, Rick Hasen <hasenr@gmail.com> wrote:

> More on IRS Treatment of Allegedly Political (c)(4)s

> See pages 19-20 of this IRS publication.

> Posted by Rick Hasen at 04:57 PM 

> --   > Rick Hasen  > William H. Hannon Distinguished Professor of Law  > Loyola Law School  > 919 Albany Street  > Los Angeles, CA  90015-1211  > (213)736-1466  > (213)380-3769 - fax  > rick.hasen@lls.edu  http://www.lls.edu/academics/faculty/hasen.html  http://electionlawblog.org  >   >


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Ellen P. Aprill
John E. Anderson Professor of Tax Law
Loyola Law School
919 Albany Street
Los Angeles, California 90015
Telephone: 213.736.1157
Fax: 213,380.3769
Ellen.Aprill@lls.edu
http://www.lls.edu/academics/faculty/aprill.html


Ellen P. Aprill <ellen.aprill@lls.edu>
John E. Anderson Professor of Tax Law
Loyola Law School