|
Based on your IP address, your paper is being delivered by:
|
 |
 |
 |
 |
 |
New York, USA
Processing request.
|
Illinois, USA
Processing request.
|
Brussels, Belgium
Processing request.
|
Seoul, Korea
Processing request.
|
California, USA
Processing request.
|
If you have any problems downloading this paper,
please click on another Download Location above, or
File name: SSRN-id932104. ; Size: 101K
|
|
A Tax Lawyer's Perspective on Section 527 Organizations
Gregg D. Polsky
University of North Carolina (UNC) at Chapel Hill - School of Law
Cardozo Law Review, February 2007
Minnesota Legal Studies Research Paper No. 06-49
Abstract:
Proponents of campaign finance reform generally assume that, by definition, all section 527 organizations are partisan, election-driven organizations. They also believe that by self-identifying to the IRS, these organizations receive substantial tax benefits. Based on these presuppositions, reformers argue that strict regulation of 527 organizations is both constitutional and normatively beneficial. In this Essay, I argue that once section 527 is carefully analyzed from a tax perspective, it becomes evident that these assumptions are flawed. Ultimately, I conclude that section 527 should not be used as a mechanism for regulating campaign finance.
Number of Pages in PDF File: 14
Accepted Paper Series
Download This Paper
Date posted: September 24, 2006
Suggested CitationPolsky, Gregg D., A Tax Lawyer's Perspective on Section 527 Organizations. Cardozo Law Review, February 2007; Minnesota Legal Studies Research Paper No. 06-49. Available at SSRN: http://ssrn.com/abstract=932104
|
| Feedback to SSRN (Beta) |
|
|
|
|
|
|
