Written Testimony of Philip Hackney for the Hearing on Oversight of Nonprofit Organizations: A Case Study on the Clinton Foundation (House of Representatives Committee on Oversight, December 13, 2018)

Hearing Before the U.S. House of Representatives, Committee on Oversight and Government Reform’s Subcommittee on Government Operations of the United States House of Representatives

U. of Pittsburgh Legal Studies Research Paper No. 2018-40

7 Pages Posted: 19 Dec 2018

See all articles by Philip Hackney

Philip Hackney

University of Pittsburgh - School of Law

Date Written: December 13, 2018

Abstract

This is written testimony offered to the House Committee on Oversight's Subcommittee on Government Operations on December 13, 2018: Our nation has tasked the IRS with the large and complex responsibility for regulating the nonprofit sector, but has failed to provide the IRS with resources commensurate with that task. This is important work. Nonprofits constitute a large and growing part of our economy, and they are granted a highly preferential tax status. An organization that abuses that preferential status will obtain a significant and unfair advantage over the organizations and individuals who play by the rules. If we are to grant such a substantial advantage to nonprofits, and if we are going to rely on the IRS to oversee regulation of these entities, it is essential that the IRS have the resources it needs to ensure that this preferential status is not abused.

Keywords: IRS, Congressional Hearing, Nonprofit Oversight, 501(c)(3), charitable, Clinton, House Oversight Committee, Tax Exempt, Tax-exempt

JEL Classification: K23, K34

Suggested Citation

Hackney, Philip, Written Testimony of Philip Hackney for the Hearing on Oversight of Nonprofit Organizations: A Case Study on the Clinton Foundation (House of Representatives Committee on Oversight, December 13, 2018) (December 13, 2018). Hearing Before the U.S. House of Representatives, Committee on Oversight and Government Reform’s Subcommittee on Government Operations of the United States House of Representatives; U. of Pittsburgh Legal Studies Research Paper No. 2018-40. Available at SSRN: https://ssrn.com/abstract=3302281

Philip Hackney (Contact Author)

University of Pittsburgh - School of Law ( email )

3900 Forbes Ave.
Pittsburgh, PA 15260
United States
412.643.0434 (Phone)
412.648.2649 (Fax)

HOME PAGE: http://www.law.pitt.edu/people/philip-hackney

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