G2TT
来源类型Research Report
规范类型报告
Political Activity Limits and Tax Exemption: A Gordian's Knot
Roger Colinvaux
发表日期2014-08-25
出版年2014
语种英语
概述The article considers the correct tax treatment of political activity, examines administrative and legislative options to problems raised, and concludes that after the Citizens United decision, definitional political activity limits on noncharitable exempts should be eliminated, but only if the 527(f) tax on investment income remains vital and there are uniform donor disclosure rules. In addition, Congress
摘要
The article considers the correct tax treatment of political activity, examines administrative and legislative options to problems raised, and concludes that after the Citizens United decision, definitional political activity limits on noncharitable exempts should be eliminated, but only if the 527(f) tax on investment income remains vital and there are uniform donor disclosure rules. In addition, Congress should: extend the income tax to transfers of appreciated property to noncharitable exempts, take steps to prevent the laundering of independent expenditures through the charitable form, and develop a new tax baseline for political activity conducted "for profit" or outside of section 527.
主题Nonprofits and Philanthropy
URLhttps://www.urban.org/research/publication/political-activity-limits-and-tax-exemption-gordians-knot
来源智库Urban Institute (United States)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/478592
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GB/T 7714
Roger Colinvaux. Political Activity Limits and Tax Exemption: A Gordian's Knot. 2014.
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