Anonymous Speech and Section 527 of the Internal Revenue Code

87 Pages Posted: 16 Jan 2003

See all articles by Donald B. Tobin

Donald B. Tobin

University of Maryland Francis King Carey School of Law

Abstract

In an attempt to avoid the traditional constitutional problems associated with campaign finance disclosure laws, campaign finance reform advocates took an alternative approach. Reformers amended the Internal Revenue Code and used the tax status of political organizations as a mechanism for encouraging campaign disclosure of campaign related spending. The reformers conditioned a political organization's tax-exempt status on the willingness of the organization to disclose its contributors and expenditures. This article deals with the constitutionality and wisdom of the recently enacted legislation and suggests possible alternatives.

Keywords: Section 527, campaign finance, disclosure, Buckley, political organization, tax exempt, Internal Revenue Code, tax policy

Suggested Citation

Tobin, Donald B., Anonymous Speech and Section 527 of the Internal Revenue Code. Georgia Law Review, Winter 2003, Available at SSRN: https://ssrn.com/abstract=341601 or http://dx.doi.org/10.2139/ssrn.341601

Donald B. Tobin (Contact Author)

University of Maryland Francis King Carey School of Law ( email )

500 West Baltimore Street
Baltimore, MD 21201-1786
United States

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