Abstract

http://ssrn.com/abstract=534802
 
 

Citations



 


 



On the Limits of Charity: Lobbying, Litigation, and Electoral Politics by Charitable Organizations Under the Internal Revenue Code and Related Laws


Oliver A. Houck


Tulane University - Law School


Brook Law Review, Vol. 69, No. 1, 2003

Abstract:     
This is a history and an examination of the policies underlying the three major restrictions on political activity by public charities: lobbying, litigation and electoral politics. These restraints have been in evolution, and dispute, for nearly a century. They represent no grand plan, but, rather, a design arrived at in pieces by impulses of the moment and supported by rationales that seem increasingly thin. As the dust has settled, we have something of a hierarchy of ineffectiveness in political life, with educational activity unrestricted, litigation lightly restricted, lobbying limited in amount and manner, and campaign work permitted only, and within limits, to companion social welfare organizations. This hierarchy does not jibe easily with the high premium placed on political speech, nor the unique perspectives that chariticable organizations can bring to the marketplace. The article suggests a re-examination of the reasons for the restrictions and their redesign based on the issues, and fears, that seem to be in play.

Accepted Paper Series


Not Available For Download

Date posted: April 23, 2004  

Suggested Citation

Houck, Oliver A., On the Limits of Charity: Lobbying, Litigation, and Electoral Politics by Charitable Organizations Under the Internal Revenue Code and Related Laws. Brook Law Review, Vol. 69, No. 1, 2003. Available at SSRN: http://ssrn.com/abstract=534802

Contact Information

Oliver Austin Houck (Contact Author)
Tulane University - Law School ( email )
6329 Freret Street
New Orleans, LA 70118
United States
504-865-5946 (Phone)
Feedback to SSRN


Paper statistics
Abstract Views: 883

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo8 in 0.297 seconds