Monday, May 9, 2016
The IRS Scandal, Day 1096
Bloomberg BNA, Americans for Prosperity Shows That Rough and Tumble Issue Activism Could Serve as a Shield for Charities Against Donor Disclosures:
We all know the saying “politics ain’t beanbag” – and the ranks of candidates for high office seem to be living by that adage. But in the last several years we have seen a significantly more confrontational style filter down to the grassroots issue activists behind any number of organizations and causes – threats to boycott stores (see Hobby Lobby Stores) or even entire states (North Carolina and not too long ago Georgia) over laws or stances taken; calls for individuals to be fired from their jobs or otherwise “economically disciplined” for expressing opinions deemed “unacceptable” (such as Brendan Eich’s ouster from Mozilla for donating to the California Proposition 8 campaign after calls from activists or Atlanta Fire Chief Kelvin Cochran’s dismissal for expressing his disapproval of same-sex marriage in a religious book he published); and even instances of physical altercations or harassment (picketing the homes of politicians’ families, or attempting to physically disrupt events or attendees). Now we may see that style of politics become a tool by which charities and other exempt organizations challenge state-level disclosure requirements that would force them to disclose donor information. ...
Americans for Prosperity Foundation (AFP) won just such a challenge when Judge Manuel Real of the U.S. District Court for the Central District of California held California’s requirement for charities to file annually with the Attorney General (AG) their unredacted Form 990 Schedule B (Schedule of Contributors) to be unconstitutional as applied to AFP. Judge Real permanently enjoined the AG from requiring or demanding AFP’s Schedule B information.
The primary basis for the decision was extensive trial evidence of harassment and intimidation that supporters of AFP and those affiliated with it have experienced. Though Judge Real only recounted a few of the incidents established at trial, the details sound like much of the activism that is becoming more prevalent: An IT contractor took to social media to condemn AFP (and suggest that he could easily slit the throat of AFP’s CEO) and was later found in the garage photographing license plates; protestors at an event cut down the tent being used for the function while attendees were still inside; major donors have received numerous death threats and had their business boycotted once their affiliation has become known; the Koch brothers, long-time supporters have been threatened, along with their families, including their grandchildren (who are all still minors). As Judge Real put it in conclusion, “the Court finds that AFP supporters have been subjected to abuses that warrant relief….” ...
In the end, Judge Real’s opinion may work to open the floodgates for other organizations that have been targeted for various forms of harassment or abuse. Several states have either instituted, revived, or proposed requirements that charitable organizations file their Schedule B information with state officials. And while California has been the focal point of challenges, the U.S. District Court for the Southern District of New York has upheld a similar New York requirement against a facial challenge (see Citizens United v. Schneiderman). While the initial failure of those facial challenges may have dampened litigation at first, this new decision will certainly result in additional interest in litigating these disclosure requirements, even if it must be done on an organization-by-organization basis. For now, we can only wait and see what, if anything, the Ninth Circuit does on appeal.
- The IRS Scandal, Day 1095 (May 8, 2016)
- The IRS Scandal, Day 1094 (May 7, 2016)
- The IRS Scandal, Day 1093 (May 6, 2015)
- The IRS Scandal, Day 1092 (May 5, 2016)
- The IRS Scandal, Day 1091 (May 4, 2016)
- The IRS Scandal, Day 1090 (May 3, 2016)
- The IRS Scandal, Day 1089 (May 2, 2016)
- The IRS Scandal, Day 1088 (May 1, 2016)
- The IRS Scandal, Day 1087 (Apr. 30, 2016)
- The IRS Scandal, Day 1086 (Apr. 29, 2016)
- The IRS Scandal, Day 1085 (Apr. 28, 2017)
- The IRS Scandal, Day 1084 (Apr. 27, 2016)
- The IRS Scandal, Day 1083 (Apr. 26, 2016)
- The IRS Scandal, Day 1082 (Apr. 25, 2016)
- The IRS Scandal, Day 1081 (Apr. 24, 2016)
- The IRS Scandal, Day 1080 (Apr. 23, 2016)
- The IRS Scandal, Day 1079 (Apr. 22, 2016)
- The IRS Scandal, Day 1078 (Apr. 21, 2016)
- The IRS Scandal, Day 1077 (Apr. 20, 206)
- The IRS Scandal, Day 1076 (Apr. 19, 2016)
- The IRS Scandal, Day 1075 (Apr. 18, 2016)
- The IRS Scandal, Day 1074 (Apr. 17, 2016)
- The IRS Scandal, Day 1073 (Apr. 16, 2016)
- The IRS Scandal, Day 1072 (Apr. 15, 2016)
- The IRS Scandal, Day 1071 (Apr. 14, 2016)
- The IRS Scandal, Day 1070 (Apr. 13, 2016)
- The IRS Scandal, Day 1069 (Apr. 12, 2016)
- The IRS Scandal, Day 1068 (Apr. 11, 2016)
- The IRS Scandal, Day 1067 (Apr. 10, 2016)
- The IRS Scandal, Day 1066 (Apr. 9, 2016)
- The IRS Scandal, Day 1065 (Apr. 8, 2016)
- The IRS Scandal, Day 1064 (Apr. 7, 2016)
- The IRS Scandal, Day 1063 (Apr. 6, 2016)
- The IRS Scandal, Day 1062 (Apr. 5, 2016)
- The IRS Scandal, Day 1061 (Apr. 4, 2016)
- The IRS Scandal, Day 1060 (Apr. 3, 2016)
- The IRS Scandal, Day 1059 (Apr. 2, 2016)
- The IRS Scandal, Day 1058 (Apr. 1, 2016)
- The IRS Scandal, Day 1057 (Mar. 31, 2016)
- The IRS Scandal, Day 1056 (Mar. 30, 2016)
- The IRS Scandal, Day 1055 (Mar. 29, 2016)
- The IRS Scandal, Day 1054 (Mar. 28, 2016)
- The IRS Scandal, Day 1053 (Mar. 27, 2016)
- The IRS Scandal, Day 1052 (Mar. 26, 2016)
- The IRS Scandal, Day 1051 (Mar. 25, 2016)
- The IRS Scandal, Day 1050 (Mar. 24, 2016)
- The IRS Scandal, Day 1049 (Mar. 23, 2016)
- The IRS Scandal, Day 1048 (Mar. 22, 2016)
- The IRS Scandal, Day 1047 (Mar. 21, 2016)
- The IRS Scandal, Day 1046 (Mar. 20, 2016)
- The IRS Scandal, Day 1045 (Mar. 19, 2016)
- The IRS Scandal, Day 1044 (Mar. 18, 2016)
- The IRS Scandal, Day 1043 (Mar. 17, 2016)
- The IRS Scandal, Day 1042 (Mar. 16, 2016)
- The IRS Scandal, Day 1041 (Mar. 15, 2016)
- The IRS Scandal, Day 1040 (Mar. 14, 2016)
- The IRS Scandal, Day 1039 (Mar. 13, 2016)
- The IRS Scandal, Day 1038 (Mar. 12, 2016)
- The IRS Scandal, Day 1037 (Mar. 11, 2016)
- The IRS Scandal, Day 1036 (Mar. 10, 2016)
- The IRS Scandal, Day 1035 (Mar. 9, 2016)
- The IRS Scandal, Day 1034 (Mat. 8, 2016)
- The IRS Scandal, Day 1033 (Mar. 7, 2016)
- The IRS Scandal, Day 1032 (Mar. 6, 2016)
- The IRS Scandal, Day 1031 (Mar. 5, 2016)
- The IRS Scandal, Day 1030 (Mar. 4, 2016)
- The IRS Scandal, Day 1029 (Mar. 3, 2016)
- The IRS Scandal, Day 1028 (Mar. 2, 2016)
- The IRS Scandal, Day 1027 (Mar. 1, 2016)
- The IRS Scandal, Day 1026 (Feb. 29, 2016)
- The IRS Scandal, Day 1025 (Feb. 28, 2016)
- The IRS Scandal, Day 1024 (Feb. 27, 2016)
- The IRS Scandal, Day 1023 (Feb. 26, 2016)
- The IRS Scandal, Day 1022 (Feb. 25, 2016)
- The IRS Scandal, Day 1021 (Feb. 24, 2016)
- The IRS Scandal, Day 1020 (Feb. 23, 2016)
- The IRS Scandal, Day 1019 (Feb. 22, 2016)
- The IRS Scandal, Day 1018 (Feb. 21, 2016)
- The IRS Scandal, Day 1017 (Feb. 20, 2016)
- The IRS Scandal, Day 1016 (Feb. 19, 2016)
- The IRS Scandal, Day 1015 (Feb. 18, 2016)
- The IRS Scandal, Day 1014 (Feb. 17, 2016)
- The IRS Scandal, Day 1013 (Feb. 16, 2016)
- The IRS Scandal, Day 1012 (Feb. 15, 2016)
- The IRS Scandal, Day 1011 (Feb. 14, 2016)
- The IRS Scandal, Day 1010 (Feb. 13, 2016)
- The IRS Scandal, Day 1009 (Feb. 12, 2016)
- The IRS Scandal, Day 1008 (Feb. 11, 2016)
- The IRS Scandal, Day 1007 (Feb. 10, 2016)
- The IRS Scandal, Day 1006 (Feb. 9, 2016)
- The IRS Scandal, Day 1005 (Feb. 8, 2016)
- The IRS Scandal, Day 1004 (Feb. 7, 2016)
- The IRS Scandal, Day 1003 (Feb. 6, 2016)
- The IRS Scandal, Day 1002 (Feb. 5, 2016)
- The IRS Scandal, Day 1001 (Feb. 4, 2016)
- The IRS Scandal, Days 901-1000 (Oct. 27, 2015 - Feb. 3, 2016)
- The IRS Scandal, Days 801-900 (July 19, 2015 - Oct. 26, 2015)
- The IRS Scandal, Days 701-800 (April 10, 2015 - July 18, 2015)
- The IRS Scandal, Days 601-700 (Dec. 31, 2014 - April 9, 2015)
- The IRS Scandal, Days 501-600 (Sept. 22, 2014-Dec. 30, 2014)
- The IRS Scandal, Days 401-500 (June 14, 2014 - Sept. 21,2014)
- The IRS Scandal, Days 301-400 (Mar. 6, 2014 - June 13, 2014)
- The IRS Scandal, Days 201-300 (Nov. 26, 2013 - Mar. 5, 2014)
- The IRS Scandal, Days 101-200 (Aug. 18, 2013 - Nov. 25, 2013)
- The IRS Scandal, Days 1-100 (May 10, 2013 - Aug. 17, 2013)
https://taxprof.typepad.com/taxprof_blog/2016/05/the-irs-scandal-day-1096.html