Thursday, April 19, 2012
Ellen P. Aprill (Loyola-L.A.) delivers the Norman A. Sugarman Memorial Lecture in Nonprofit Law at Case Western today on Political Activities of Exempt Organizations: Do's and Don'ts During an Election Cycle:
Every time we turn around these days, it seems, we are hearing about PACs, Super PACs, and the role of § 501(c)(4) organizations in the current presidential campaign. Section 501(c)(4) organizations have attracted particular attention. Many commentators have charged that politically active § 501(c)(4) organizations are violating their requirements for tax exemption. Others have been advocating a change to the law to require public disclosure of donors to politically active §501(c)(4) organizations. Professor Aprill will evaluate the current controversy. After describing the rules that now govern the political activities of § 527 organizations and § 501(c)(4) organizations as well as other § 501(c) organizations, she will describe the activities of some specific organizations, to the extent public information is available, and evaluate proposed changes to the law.