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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.
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主题 | Nonprofits and Philanthropy |
URL | https://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 |
推荐引用方式 GB/T 7714 | Roger Colinvaux. Political Activity Limits and Tax Exemption: A Gordian's Knot. 2014. |
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文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
413212-Political-Act(550KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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