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

13

DOWNLOADS

1,892

TOTAL CITATIONS

7

Scholarly Papers (13)

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 346 (177,161)

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 217 (285,076)

Abstract:

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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 202 (304,841)
Citation 2

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

4.

GPT Gets Its First Law School B-pluses

Number of pages: 3 Posted: 16 Feb 2024
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Downloads 199 (309,097)

Abstract:

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AI, law

5.

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 192 (319,467)

Abstract:

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

6.

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 166 (363,569)

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children, tax, human capital, investment

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 163 (369,267)

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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 127 (451,604)
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 110 (503,614)

Abstract:

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

10.

Using Living Constitutionalism to Avoid Constitutional Quicksand: Moore, Interpretation, and Wealth

U of Maryland Legal Studies Research Paper No. 2024-13
Number of pages: 8 Posted: 03 Jul 2024
Donald B. Tobin and Alex Tobin
University of Maryland Francis King Carey School of Law and Independent
Downloads 89 (580,580)

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Tax, Supreme Court, Tax Code, Moore v. United States, Sixteenth Amendment, Constitution, Living Constitutionalism

11.

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 42 (836,398)
Citation 2

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

12.

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 39 (860,225)

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

13.

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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