Donald B. Tobin

University of Maryland Francis King Carey School of Law

Dean

500 West Baltimore Street

Baltimore, MD 21201-1786

United States

SCHOLARLY PAPERS

12

DOWNLOADS

1,676

SSRN CITATIONS

5

CROSSREF CITATIONS

3

Scholarly Papers (12)

1.

Political Campaigning by Churches and Charities: Hazardous for 501(C)(3)S; Dangerous for Democracy

Center for Interdisciplinary Law and Policy Studies Working Paper No. 58, Georgetown Law Journal, v. 95, 2007, p. 1313+, Ohio State Public Law Working Paper No. 85
Number of pages: 52 Posted: 04 Dec 2006 Last Revised: 20 Jun 2014
Donald B. Tobin
University of Maryland Francis King Carey School of Law
Downloads 340 (163,271)

Abstract:

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Establishment Clause, First Amendment, charitable, religious

2.

Political Advocacy and Taxable Entities: Are They the Next 'Loophole'?

First Amendment Law Review, Vol. 6, 2007, Ohio State Public Law Working Paper No. 105, Center for Interdisciplinary Law and Policy Studies Working Paper No. 67
Number of pages: 63 Posted: 10 Oct 2007 Last Revised: 18 Jun 2014
Donald B. Tobin
University of Maryland Francis King Carey School of Law
Downloads 208 (267,366)

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campaign finance, campaign reform, BCRA

3.

Campaign Disclosure and Tax-Exempt Entities: A Quick Repair to the Regulatory Plumbing

Ohio State Public Law Working Paper No. 151
Number of pages: 46 Posted: 02 Sep 2011
Donald B. Tobin
University of Maryland Francis King Carey School of Law
Downloads 196 (282,133)
Citation 2

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Campaign finance, tax exempt organizations, social welfare organizations, 501(c)(4), superpac, disclosure

4.

Comments on Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities

Ohio State Public Law Working Paper No. 239, Boston College Law School Legal Studies Research Paper No. 321
Number of pages: 24 Posted: 25 Feb 2014 Last Revised: 18 Jun 2014
Brian D. Galle and Donald B. Tobin
Georgetown University Law Center and University of Maryland Francis King Carey School of Law
Downloads 182 (301,572)

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social welfare organizations, 501(c)(4), nonprofit, electioneering, candidate-related expenditures, 527, PAC, campaign finance law

5.

Investing in Our Children: A Not so Radical Proposal

Ohio State Public Law Working Paper No. 7
Number of pages: 74 Posted: 26 Apr 2004
Donald B. Tobin
University of Maryland Francis King Carey School of Law
Downloads 157 (342,626)

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children, tax, human capital, investment

6.

GPT Gets Its First Law School B-pluses

Number of pages: 3 Posted: 16 Feb 2024
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Downloads 154 (348,220)

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AI, law

7.

Taxpayer Standing and Daimlerchrysler V. Cuno: Where Do We Go from Here?

Tax Notes, Vol. 110, No. 7, February 20, 2006
Number of pages: 17 Posted: 18 Feb 2006
Kristin E. Hickman and Donald B. Tobin
University of Minnesota - Twin Cities - School of Law and University of Maryland Francis King Carey School of Law
Downloads 153 (350,183)

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cuno, daimlerchrysler, state tax incentives, taxpayer standing

8.

Anonymous Speech and Section 527 of the Internal Revenue Code

Georgia Law Review, Winter 2003
Number of pages: 87 Posted: 16 Jan 2003
Donald B. Tobin
University of Maryland Francis King Carey School of Law
Downloads 117 (431,327)
Citation 3

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Section 527, campaign finance, disclosure, Buckley, political organization, tax exempt, Internal Revenue Code, tax policy

9.

The Internal Revenue Service and a Crisis of Confidence: A New Regulatory Approach for a New Era

Florida Tax Review, Vol. 16, No. 429, 2014, U of Maryland Legal Studies Research Paper No. 2014-44
Number of pages: 50 Posted: 07 Dec 2014
Donald B. Tobin
University of Maryland Francis King Carey School of Law
Downloads 102 (476,655)

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501(c)(4), Section 527, 501(c)(6), labor unions, business leagues, primary purpose, issue advocacy, political intervention

10.

Citizens United and Taxable Entities: Will Taxable Entities Be the New Stealth Dark Money Campaign Organizations?

Valparaiso University Law Review, Vol. 49, No. 2, 2015, U of Maryland Legal Studies Research Paper No. 2015-33
Number of pages: 15 Posted: 08 Oct 2015
Donald B. Tobin
University of Maryland Francis King Carey School of Law
Downloads 38 (786,478)
Citation 2

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political expenditures, political contributions, internal revenue service, electioneering, conduit theory, pooling theory, capital contribution, gift tax

11.

Brief of Amicus Curiae Tax Professors in Support of Respondent in Moore v. United States

U of Maryland Legal Studies Research Paper No. 2023-17, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2023-32
Number of pages: 37 Posted: 25 Oct 2023
Donald B. Tobin and Ellen P. Aprill
University of Maryland Francis King Carey School of Law and Loyola Law School Los Angeles
Downloads 29 (858,169)

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income tax, realized income, sixteenth amendment, repatriation tax, unrealized gains,

12.

Campaign Finance Disclosure and Section 527: National Federation of Republican Assemblies

Tax Notes, Vol. 97, No. 3, October 21, 2002
Posted: 19 Oct 2002
Donald B. Tobin
University of Maryland Francis King Carey School of Law

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