TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

A Member of the Law Professor Blogs Network

Wednesday, January 25, 2006

Polsky & Charles on Regulating 527 Organizations

Charlesg_1 Polskyg_3_1Gregg D. Polsky (Minnesota) & Guy-Uriel E. Charles (Minnesota) have published Regulating 527 Organizations, 73 Geo. Wash. L. Rev. 1000 (2005).  Here is the abstract:

In this Essay, we consider whether the Federal Election Commission ("FEC") has the authority to regulate independent 527 organizations (e.g., Swiftboat Veterans for Truth, Moveon.org, etc.) as political committees under the Federal Election Campaign Act. This issue, which was hotly debated during the last election cycle when it was considered and ultimately tabled by the FEC, is an extremely complex one that requires a deep understanding of election, tax, administrative, and constitutional law. After considering how these areas of law intersect, we conclude that the FEC lacks the authority to regulate independent 527 organizations as political committees.

http://taxprof.typepad.com/taxprof_blog/2006/01/polsky_charles_.html

Scholarship | Permalink

TrackBack URL for this entry:

http://www.typepad.com/services/trackback/6a00d8341c4eab53ef00d83525715653ef

Listed below are links to weblogs that reference Polsky & Charles on Regulating 527 Organizations:

Comments