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Hiding Behind the Tax Code, the Dark Election of 2010 and Why Tax-Exempt Entities Should Be Subject to Robust Federal Campaign Finance Disclosure Laws


Ciara Torres-Spelliscy


Stetson University - College of Law

May 6, 2011

Nexus: Chapman's Journal of Law & Policy, Vol. 16, p. 59, 2011
Stetson University College of Law Research Paper No. 2012-07

Abstract:     
If the past is prologue, we should anticipate a marked increase in the use of non-profits to mask for-profit money in politics. History shows that for-profit corporations spend through non-profits to enjoy their anonymity while spending without accountability from shareholders or customers. And Citizens United may only expand this corporate habit of spending through intermediaries. If for-profit corporations are purposefully using non-profits to hide the true source of their funds, then it is possible that the degree of disclosure required of non-profits in the future may have an impact on whether for-profits give money to ideological and politically active non-profits.

Citizens United changed many aspects of American campaign finance law. The Supreme Court’s decision ended decades-old restrictions on the use of union and corporate treasury funds to pay for independent expenditures and electioneering communications. But the one area where the Citizens United Court increased the ability of Congress to regulate was the disclosure of the sources of money in politics. Indeed, the Supreme Court found that the Bipartisan Campaign Reform Act of 2002’s (BCRA’s) disclaimer and disclosure provisions could be constitutionally applied to the plaintiff in Citizens United, a 501(c)(4) organization, as well as to its ads and its film entitled “Hillary: The Movie.”

As Citizens United reaffirms, in order for voters to make informed choices at the ballot box, they must know who is paying for each side of a political fight. Campaign finance disclosure and disclaimer laws should be adopted at the federal level to achieve this end, regardless of the tax status of the spender. Yet the question remains, how expansive is this governmental right to mandate disclosure? And in particular, what types of disclosure can non-profit social welfare organizations or trade associations be subject to in the future once they purchase political advertisements? These are the questions that this article will endeavor to answer.

Number of Pages in PDF File: 41

Keywords: Citizens United, disclosure, disclaimer, reporting, campaign finance, money in politics, 501(c)(4), 501(c)(6), Chamber of Commerce, nonprofit, corporate spending, corporate political spending, corporate political activity, constitutional, election law

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Date posted: May 7, 2011 ; Last revised: April 10, 2012

Suggested Citation

Torres-Spelliscy, Ciara, Hiding Behind the Tax Code, the Dark Election of 2010 and Why Tax-Exempt Entities Should Be Subject to Robust Federal Campaign Finance Disclosure Laws (May 6, 2011). Nexus: Chapman's Journal of Law & Policy, Vol. 16, p. 59, 2011; Stetson University College of Law Research Paper No. 2012-07. Available at SSRN: http://ssrn.com/abstract=1833484

Contact Information

Ciara Torres-Spelliscy (Contact Author)
Stetson University - College of Law ( email )
1401 61st Street South
Gulfport, FL 33707
United States
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