TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

A Member of the Law Professor Blogs Network

Friday, October 27, 2006

Grassley Questions ACORN's Tax-Exempt Status

Senate_41Senate Finance Committee Chair Charles Grassley has sent this letter to the Association of Community Organizations for Reform Now ("ACORN") requesting information on whether ACORN has abused its charitable exemption through election and voter fraud.

There have been recent major stories in newspapers in Missouri, Ohio and Pennsylvania that have raised serious issues about the Association of Community Organizations for Reform Now (ACORN) and possible election and voter fraud. These newspaper reports, coupled with filings with the Federal Election Committee and court filings in Florida, raise serious questions about whether ACORN's actions are in conformity with federal and state laws regarding charities.

http://taxprof.typepad.com/taxprof_blog/2006/10/grassley_questi.html

Congressional News | Permalink

TrackBack URL for this entry:

http://www.typepad.com/services/trackback/6a00d8341c4eab53ef00d834f575dd69e2

Listed below are links to weblogs that reference Grassley Questions ACORN's Tax-Exempt Status:

Comments

Umm, as I understand it, the bulk of tax-law regulation of charities comes about becaues of their tax exempt status, correct?

But ACORN isn't tax exempt. It IS a non-profit, but it is NOT tax-exempt.

So what kind of regulatory powers does the Committee have in this case?

Posted by: Nathanhj | Oct 27, 2006 12:53:46 PM

ACORN isn't tax exempt. How does that affect the committee's jurisdiction and requests?

Posted by: Nathanhj | Oct 27, 2006 12:56:37 PM

ACORN receives government funding...as such they should be audited by the GAO....Are the audit findings available to the public?

Posted by: jim gillen | Oct 17, 2008 5:23:48 PM

According to ACORN's own website there are actually two entities ACORN and the ACORN Institute. They state that the entities are related, but do not state how. The key is that ACORN is a non-profit, but holds no special tax status under 501(c) while the ACORN Institute is a tax exempt entity under 501(c)(3). Therefore, somehow you will have to determine under which entity the acts were performed. Unless there is something about commingled funds.

Posted by: dpotts | Oct 30, 2008 5:37:57 PM