He also errs in thinking the IRS can achieve what he asks for, even if what he asks for were clear. It is true that the IRS, not Congress, decided that section 501(c)(4) social welfare organizations (and other noncharitable 502(c)s) could both engage in unlimited lobbying and participate in campaign intervention so long as that is not the organization's primary activity.  But Congress has specified in the Internal Revenue Code that section 501(c)(3) organizations can lobby to a limited extent and that only donors to private foundations and political organizations can be publicly disclosed.  Moreover, Congress, not the IRS, establishes the categories of tax-exempt entities.    

  Ellen


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 
 



-----Original Message-----
From: election-law-bounces@mailman.lls.edu [mailto:election-law-bounces@mailman.lls.edu] On Behalf Of Bev Harris
Sent: Tuesday, April 05, 2011 10:30 AM
To: Election Law
Subject: Re: [EL] David Callahan seeks disclosure of (some) 501(c)(3) donors

Callahan never defines what "policy advocacy" is, according to him. For example,
would he include any nonprofit that advocates for improved Freedom of
Information protections using a blog to be doing "policy advocacy", or just one
that pays someone to lobby legislators?

If a 501(c)(3) advocates citizen action (such as demonstrations to protest an
injustice) would this be "policy advocacy"?

Does "policy advocacy" include every post on a blog? Forum posts on a website
sponsored by a 501(c)(3)?

He is correct in pointing out that some of the entities with 501(c)(3) and
501(c)(4) arms are gaming the system.

Bev Harris
Founder - Black Box Voting
http://www.blackboxvoting.org

* * * * *

Government is the servant of the people, and not the master of them. The
people, in delegating authority, do not give their public servants the right
to decide what is good for the people to know and what is not good for them to
know. We insist on remaining informed so that we may retain control over the
instruments of government we have created.



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