Document Type
Article
Publication Date
2011
Keywords
tax exempt organizations, Department of the Treasury
Abstract
This article argues that there are some quick regulatory fixes the Treasury can implement to ensure that tax-exempt organizations are operating within the rules and that aggressive tax planning is not being used as a way to obfuscate rules for political organizations requiring disclosure. The article recommends that Treasury promulgate new regulations to require disclosure by tax-exempt entities of expenditures and contributions in excess of $25,000. The article also proposes that Treasury institute procedures to require tax-exempt organizations to file for exempt status, and to provide procedures for ensuring that these organizations meet the requirements in the statute and are not being used as a mechanism to avoid disclosure provisions in the Internal Revenue Code.
Publication Citation
10 Election Law Journal 427 (2011).
Disciplines
Election Law | Tax Law
Digital Commons Citation
10 Election Law Journal 427 (2011).