Abstract

http://ssrn.com/abstract=932104
 
 

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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

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Date posted: September 24, 2006  

Suggested Citation

Polsky, 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

Contact Information

Gregg D. Polsky (Contact Author)
University of North Carolina (UNC) at Chapel Hill - School of Law ( email )
Van Hecke-Wettach Hall, 160 Ridge Road
CB #3380
Chapel Hill, NC 27599-3380
United States
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