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http://ssrn.com/abstract=1848267
 
 

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Protecting Speech From the Heart: How Citizens United Strikes Down Political Speech Restrictions on Churches and Charities


Paul D. Weitzel


Davis Polk & Wardwell LLP

May 20, 2011

Texas Review of Law & Politics, 16 Tex. Rev. L. & Pol. 155-174 (2011)

Abstract:     
This paper argues that tax deductible charities have a constitutional right to speak about politics. 501(c)(3) organizations include all tax deductible charities, including religious groups. This ban was last upheld in Regan v. Taxation with Representation of Washington. Citizens United v. Federal Election Commission rejected the reasoning of Regan, thereby abrogating the ban on political speech by 501(c)(3) organizations.

Regan held that 501(c)(3) organizations could be prohibited from speaking about politics because they would still be able to speak through affiliate organizations. Citizens United rejected this argument when applied to for-profit corporations, and that reasoning applies equally to non-profit organizations. Regan also relies on the distinction between subsidies and punishments, which is also untenable in light of Citizens United.

Number of Pages in PDF File: 27

Keywords: 501(c)(3), Citizens United

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Date posted: May 25, 2011 ; Last revised: May 25, 2013

Suggested Citation

Weitzel, Paul D., Protecting Speech From the Heart: How Citizens United Strikes Down Political Speech Restrictions on Churches and Charities (May 20, 2011). Texas Review of Law & Politics, 16 Tex. Rev. L. & Pol. 155-174 (2011). Available at SSRN: http://ssrn.com/abstract=1848267

Contact Information

Paul D. Weitzel (Contact Author)
Davis Polk & Wardwell LLP ( email )
450 Lexington Ave.
New York, NY 10017
United States
650-752-2067 (Phone)
650-752-3667 (Fax)
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