Chicago-Kent Law Review
Volume 91 Issue 3 Nonprofit Oversight Under Siege Article 4
7-1-2015
Politics, Disclosure, and State Law Solutions for 501(c)(4) Organizations
Linda Sugin Fordham Law School
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Part of the Business Organizations Law Commons, Nonprofit Organizations Law Commons, Taxation- Federal Commons, Taxation-State and Local Commons, and the Tax Law Commons
Recommended Citation Linda Sugin, Politics, Disclosure, and State Law Solutions for 501(c)(4) Organizations, 91 Chi.-Kent L. Rev. 895 (2016). Available at: https://scholarship.kentlaw.iit.edu/cklawreview/vol91/iss3/4
This Article is brought to you for free and open access by Scholarly Commons @ IIT Chicago-Kent College of Law. It has been accepted for inclusion in Chicago-Kent Law Review by an authorized editor of Scholarly Commons @ IIT Chicago-Kent College of Law. For more information, please contact [email protected], [email protected]. 38015-ckt_91-3 Sheet No. 35 Side A 06/09/2016 10:30:17 ͻ͵ͳ ͳǣͳ ǤǤǤǤͻʹͳ ǤǤǤǤǤͻʹ ǤǤǤǤǤͻʹ͵ ǤǤǤǤǤͻͳ ǤǤǤǤǤǤǤͻʹͷ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͳͻ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻʹͲ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͲͶ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͳʹ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͳͳ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͲʹ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͺͻͻ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻ͵ʹ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͳͷ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻʹͺ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͳ͵ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͺͻͻ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͳ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͳͳ ǫǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻʹͺ ǯ Ǧ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻ͵ͷ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͺͻ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͲ ȗ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͳͺ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͲͶ ͺͻͷ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤ
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F.E.C. Can’t Curb 2016 Election Abuse, Commission Chief Says ǤǦ Ͷ
What is a 501(c)(4), a is What Anyway? ȋ How is the IRSVet Supposed to 501(c)(4) Groups, Anyway? ǡͻͳ Citizens United Citizens
Citizens United Ǥ Ǥ Ǣ ǤǤǤȚͷͲͳȋ ȌȋͶȌȋʹͲͳͶȌǤ Ǧ ǡ ǣ ͷǤ ͳ ǡ See Id. See id. See infra See infra ͻ ͺͻ Ͳ͵ ʹͲͳ͵ǡ ȋ Ȍ Ǧ ȋ ʹǡ ʹͲͳͷȌǡ ǣȀȀǤǤ ȀʹͲͳͷȀͲͷȀͲ͵ȀȀ Ȁ Ǧ Ǧ Ǥ ǣȀȀǤǤ ȀȀǦȀȀʹͲͳ͵ȀͲͷȀͳ͵ȀǦ Dz ͳͶǡ ʹͲͳ͵Ȍǡ ǣȀȀǤǤ ȀȀȀȀʹͲͳ͵ȀͲͷȀ ǯʹͲͳͲ Ƭ ǡ ͳǤ Organizations Exempt ȋ DzdzDzͻȀͳʹdzȌǡ Ǥ ǡ Ǥ ͺǤ Ǥ ǣȀȀǤǤȀȀȀʹͲͳ͵ȀʹͲͳ͵ͳͲͲͷ ʹǤ Ǥ Ǥ ǯǡͷͷͺǤǤ͵ͳͲȋʹͲͳ ͵Ǥ ǡ Ǥ ǯ Ȅ Ǥ ͷͲͳȋ ȌȋͶȌ Ǥ ǡ ǡ Ǥ ǦǦǦǦǦ ǦͷͲͳ ͶǦȀǤ DzȏȐ Ǧ ͶǤ ǡ ǦǦ Ǧ ǦǤǤ ͷǤ Ǥ ͻǤ ͳͲǤ 38015-ckt_91-3 Sheet No. 35 Side B 06/09/2016 10:30:17 B 06/09/2016 35 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 36 Side A 06/09/2016 10:30:17 ǡ Ǧ Ǥ Ǥ ǡ ͳǣͳ Ǥ Ǧ Ǧ
protect ǡ͵Ͷ Ǧ ǡȋ͵Ȍ ȋͳǡʹͲͳ͵Ȍǡ
Ǧ ͳʹ ͻͺǡȗͳȋǤǤǤ Ǥ ǤͳǡʹͲͳȌǤ Ǥ Ȅ cf. Ǧ Ǥ ǡͺͶ Ǥ͵ͳ͵Ͳ Ǥ ͳͷ ͺͻ ǡ ǡ ǡ ͳ ͳͳ solely Ȍ ͷȀ͵ͳȀʹͲͳ STATE LAW SOLUTIONSSTATE Ǥ ǡǦ ȚȚͳʹͷͺͲǦͳʹͷͻͻǤͺȋʹͲͳȌǤ 501(c)4 vs501(c)3 vs 527 ͳ ͳͶ Political Activity Limits and Tax Exemption: A Gordian’s Knot A Gordian’s Tax Exemption: Limits and Activity Political ǯ ȋ Ǥǡ ǣȀȀǤǤȀǦƬǦǦȀǦǦ
Ǥ ǡͺͲͻ Ǥ͵ͷ͵ȋͻǤʹͲͳͷȌǤ Ǥ ǤǡǤǤͶǤ ǡǤ Applying for Exemption – Difference Between Nonprofit and Tax-Exempt Status Tax-Exempt and Nonprofit Between Difference – Exemption for Applying Ǥ ǡǡ ǡ ǡ Ǧ Ǥ supra vacated Ǥǡ ͳ͵ See infra e.g. See, See infra See, e.g. See, See infra infra See See, e.g. See, ʹͲͳȐ Ͳ͵ ȋ Ȍ Ǥͳǡ͵ȋʹͲͳͶȌȋDz ǡ ͳǤ ͳǤ ǤdzȌǤ ͳͷǤ ǣȀȀǤǤ ȀͷͲͳ ͶǦǦͷͲͳ ͵ǦǦͷʹȀǢ Ǧ Ǥ ȋ ȌȋͶȌ ǡ Ǥ ͳͳǤ Ǥ ͷͲͳȋ Ȍȋ͵Ȍ ͷͲͳȋ ȌȋͶȌ ǡ Ǥ ͳ͵Ǥ Ǥ ǡ charities Ǥ ǡ ǡ ǡ Ǥ Ǥ ǣȋͳȌ ǡȋʹȌ ǦǦǦǦǦǦȋ ǤǤ ǡǤʹǣͳͶǦ ǦͻͶͶͺǦǦ ǡʹͲͳͷ Ȅ ȋ Ȍȋ͵ȌǤǤ ȋͻǤʹͲͳͷȌǤ ͳͶǤ ǡ ͳʹǤ ʹ͵ǡʹͲͳͷȌǡ 38015-ckt_91-3 Sheet No. 36 Side A 06/09/2016 10:30:17 A 06/09/2016 36 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 36 Side B 06/09/2016 10:30:17 ǡ ǡ ͳǣͳ ǡ Ǧ Ǥ Ǧ Ǧ Ǧ Ǧ Ǧ ǡ ǡ Ǧ ʹͳ ȋͳͻͺͺȌǢ ǯǤ as voters Ǥǯǡ Ǧ ȏͻͳǣ͵ ͳͺ Ǥ as voters ͳͻ Ȍ ͷȀ͵ͳȀʹͲͳ CHICAGO-KENT LAW REVIEWCHICAGO-KENT LAW as donors ȋ Ǥ Ǥǡ Ǥǡͷ͵ͺǤǤͲͲȋʹͲͲ͵ȌǤ Ǧ ǤǡǡǤǤʹǦ͵Ǥ ʹͲ ǤǤ ex rel. ex ʹʹ Ǧ Ǥǯ ǯǤǤǡ ǤǡͶͺǤǤͺͳ Ǥ See infra See See infra See ͺͻͺ Ͳ͵ ǣ ǡ Ǥǡ Ǥ ǦǦ ǡ Ǥ ͳͺǤ Ǥ ǡ ǡ Ǥ ǡ Ǥ Ǥ ǡ ǡ Ǥ ͷͲͳȋ ȌȋͶȌ Dz dzǢ Ǥ Ǥ ǤǤǡͶǤǤͻͶȋͳͻͺͶȌǢǤ ͶͶͶǤǤʹͲȋͳͻͺͲȌǤ ʹʹǤ ͳͻǤ ǡ ǡ Ǥ ʹͲǤ ʹͳǤ Ǥ Ǥ 38015-ckt_91-3 Sheet No. 36 Side B 06/09/2016 10:30:17 B 06/09/2016 36 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 37 Side A 06/09/2016 10:30:17 ǯ Ǧ ͳǣͳ Ǧ ʹͺ Ǧ ʹ͵ ʹȋʹͲǡʹͲͳ͵Ȍǡ ʹ Ǧ ʹ Ǥ αʹͶͻͳƬ α ̴Ǥ ͷͺ͵ǡͷͻͷȋʹͲͳͷȌȋDz ǡ Ǥ Ǥʹʹ͵ǡʹʹȋʹͲͳͷȌǤ
ͺͻͻ Ǥ ʹͷ Ǥ Ǥ ǡͶͻ ͳͶǡͷǤ ǤǦ and Taxable Entities: Will Taxable Entities Be the the Be Taxable Entities Entities: Will and Taxable
supra Ǥ ȌȋͶȌ ǡͻͲ Ȍ ͷȀ͵ͳȀʹͲͳ ͷͲͳȋ STATE LAW SOLUTIONSSTATE The Legal Quagmire of IRC § 501(c)(4) Organizations and the Con- and the Organizations § 501(c)(4) IRC of Quagmire Legal The ʹͶ A. Tax Exemption is Not the Issue is Not the A. Tax Exemption ͳͶǤ ǤǤǤȚͳͲȋʹͲͳͶȌǤ See ǡ ǯ ȋ supra Ǥ Ǥ Ǧ ǡ Ǥ ǡ See See ʹͲͳȐ Ͳ͵ ǡ ǡ ǯȋ ȌȋͶȌ Ǥ ǡǤ ǡ ǯ ǡǤ ȋ ȌǤ ʹǤ ͷͲͳȋ ȌȋͶȌ ͳͻͳ͵Ǥ ȋ Ȍ ǡ Ǥ ͷͲͳȋ Ȍ ʹ͵Ǥ Ǥ ǡ Ǥ Ǣ ǯǤ ǦǡȏȐ ǤdzȌǢǡ ǡ ͷͲͳȋ ȌȋͶȌǤ ǯǡ ǡ Ȅ ʹͺǤ ͷͲͳȋ Ȍȋ͵ȌǯǤ ǣȀȀ ǤǤǤȀ Ȁ Ǥ ǫ ʹͷǤ ʹͶǤ ǤǤǤȚȚͷͲͳǡͷʹȋʹͲͳͶȌǤ ǡ Elections in Money Dark of Rise sequential ʹǤ Ǥǡǡ New Stealth Dark Money Campaign Organizations? Campaign Dark Money New Stealth 38015-ckt_91-3 Sheet No. 37 Side A 06/09/2016 10:30:17 A 06/09/2016 37 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 37 Side B 06/09/2016 10:30:17 Ǧ ͳǣͳ ǡ Ǧ Ǧ Ǧ Dz Ǧ ͵Ͳ Ǧ ǦǦ Ǧ ȋ ȌȋͶȌ ͷʹ ǡ ͵ ʹͻ Ǥ ͵ͳ ȏͻͳǣ͵ Ǥ ͵͵ IRS Apologizes Conservative for Targeting Ǧ ȀʹͲͳ͵ȀͲͷȀͳͲȀǦ ͵Ͷ Ǥ Ȍ ͷȀ͵ͳȀʹͲͳ ͵ Dz dz ǡ ȋ ȌȋͶȌ ͵ͺ ǡǦ CHICAGO-KENT LAW REVIEWCHICAGO-KENT LAW ͵ͷ ȀȀ ͳͶǡʹ͵Ǥ ʹǡǤ ʹǡʹʹͺǤ ȋ supra supra supra ǡ ȋͳʹǡʹͲͳ͵Ȍǡ Citizens United Citizens Ǧ ǡ ǡ Ƭ ǡ ȚͳǤͷͲͳȋ ȌȋͶȌȂͳȋȌȋʹȌȋȌǤ ͵ʹ See See id. Id. See See See id. See ǡ ͻͲͲ Ͳ͵ ͳͻͷͻǡ ͷͲͳȋ ȌȋͶȌ ͷͲͳȋ ȌȋͶȌȄǦǤ ͷʹ ǡ Ǥdz Ǥ ͷͲͳȋ ȌȋͶȌǤ Ǧ Ǥ ʹͻǤ ͵ͲǤ ͵ʹǤ ͵ͳǤ ǤǤȚͳǤͷͲͳȋ ȌȋͶȌȂͳȋȌȋʹȌȋȌȋͳͻͻͲȌ ͵͵Ǥ ͷͲͳȋ ȌȋͶȌ ǡ Ǧ Ǥ ǦǤ ȋ ȌȋͶȌ Ǥ ȋ ȌȋͶȌ ǡͷʹ Ǥ ǣȀȀǤǤ Ȁ Dz Ǥdz ͵ͶǤ Ȅ ͷʹ Ǥ ʹͲͳʹǦ ȀʹͳͶͻͻ͵ͻȀǤ ͵ͷǤ Ǧ ͵Ǥ ͷͲͳȋ ȌȋͶȌ ͵Ǥ ǤǤǤȚͷʹȋȌȋʹͲͳͶȌǤ ͵ͺǤ Groups 38015-ckt_91-3 Sheet No. 37 Side B 06/09/2016 10:30:17 B 06/09/2016 37 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 38 Side A 06/09/2016 10:30:17 Ǧ ͶͲ Ͷͷ Ǧ Ͷͺ Ǩ ǡǤǤ Ǧ ȋ Ǥ ǦǦ ͳǣͳ ǣ Ǧ ǡ ǤȋǤʹǡ Ǥ Ǥ Ǥ ǡǤǤ ǡ ͶͷͳͶͻͻͶǢ Ǧ ǦǦǦ ʹʹʹͳͳͲͷͻͺͳͳͳͲǤ Ǧ ǦǦǦǦǦ Ǧ Ǥ Ǧ ʹǤ ǤǤǤͳȌǤ Ͷ Ͷ ͻͲͳ ǡ Ͷͳ ͵ͻ Ȍ ͷȀ͵ͳȀʹͲͳ Ǥȋ ʹͷǡʹͲͳͶȌǡ Ǥ STATE LAW SOLUTIONSSTATE IRS Moves to Restrict Nonprofits’ Politicking Nonprofits’ Restrict to Moves IRS Ͷ͵ Ǥ ȋǤ ʹǡ ʹͲͳ͵Ȍǡ ǣȀȀǤǤȀ ȀȀǡǦ ǡ ȋȌ Ǧ ȋ I.R.S. Expected Aside to Stand Nonprofits as IncreaseRolein 2016 Race Ͷʹ ʹǡʹ͵ͷǤ supra Ǥ ȋ ʹʹǡ ʹͲͳͶȌǡ ǣȀȀǤǤȀ ȀȀ ǦǦ Ǧ Treasury, IRS Will Issue Proposed Guidance for Tax-Exempt Social Welfare Organiza- Welfare Social Tax-Exempt for Guidance Proposed Issue Will IRS Treasury, ͳǡͷ͵ͺȋDz ͳǡͷ͵Ǧ͵Ǥ ͳͲǡͲͲͲȄ ͶͶ Liberals the IRS vs. Id. See Id. Id. IRS Update on the Regulation Proposed New on 501(c)(4) Organizations Left and Right Object to I.R.S.Left and Plan to Restrict Activity Political Nonprofits’ ʹͲͳȐ Ͳ͵ ǡ Ǧ ȋ ͷǡʹͲͳͷȌǡǣȀȀǤǤ ȀʹͲͳͷȀͲȀͲȀȀ Ȁ ǡ ͷͲͳȋ ȌȋͶȌ ǡ ͳʹǡ ʹͲͳͶȌǡ ǣȀȀǤǤ ȀʹͲͳͶȀͲʹȀͳ͵ȀȀ ȀǦ ǡ ʹͲͳ͵ȌǡǣȀȀǤǤ Ȁ ȀͳͲͲͲͳͶʹͶͲͷʹͲʹ͵ͲͶͶͷͲͶͷͻ ͶͶǤǡ ȋȌǡ ǡǤ ǡ ͵ͻǤ Ǧ ǡ Ǧ Ǥ ȋ ȌȋͶȌ Ǥ Ǥǡ ʹͲͳ͵ǡ Dz Ǧ ǦǦ ǦǦ ǦǦǦǦ ǦǦ Ǥ ǦǦǦǦͷͲͳȋ ȌȋͶȌǦǤ ͶǤ ǣȀȀǤǤ Ȁ ȀͳͲͲͲͳͶʹͶͲͷʹͲʹ͵Ͳ͵ͲͶ͵ͲͶͷͻ͵ͺʹͻͺ͵ͻ ǡ ͶͷǤ ǡ ǯ Ǥ ǡ ǡ tions ǤǤǤǤdzȌǤ ͶʹǤ ͶͳǤ ǦǦǦ ǦǦǦʹͲͳǦ ǤǤ ǡͺ ǤǤͳǡͷ͵ͷȋǤʹͻǡʹͲͳ͵Ȍȋ ͶͲǤ ʹͲͳ Ǥdz ǦǦ Ǧ ǤǤ ͶǤ ͶͺǤ ǡ Ͷ͵Ǥ Ǥ Ǥǡ 38015-ckt_91-3 Sheet No. 38 Side A 06/09/2016 10:30:17 A 06/09/2016 38 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 38 Side B 06/09/2016 10:30:17 Ǧ ǤǤǤ ͳǣͳ Ǧ ǣ Ǧ Ǧ Ǧ ȌȋͶȌǦ Ǧ Ǧ Ǧ ͷ͵ Ͷ͵ȂͶͶȋͳͻͺ͵ȌǤ ͷͳ ǤǤ ȏͻͳǣ͵ Ȍǡ ͷͲ ǤdzȌǤ Ǧ Ȍ ͷȀ͵ͳȀʹͲͳ ͷʹ CHICAGO-KENT LAW REVIEWCHICAGO-KENT LAW Regulation of Political Organizations and the Red Herring of Tax Tax of Herring Red the and Organizations Political of Regulation Ǥͷ͵ͳǡͷ͵ʹȋʹͲͲȌȋDz B. Federal Tax Law is Legally Law is Tax B. Federal Weak ȋ ǯ ǡͶͳǤǤͷͷͲǤ ǡͷͻ Ǧ ǤǤǡͶͳǤǤͷͶͲǡͷ ǡ ͷͶ͵ȂͶͶǤ Ͷͻ Id. Regan See See ͻͲʹ Ͳ͵ ǡ ǡ Ǥ Ǧ ͷ͵Ǥ ͷʹǤ ǡǡ Ǥ ͷͳǤ ǤǤǤȚͷͲͳȋ Ȍȋ͵ȌȋʹͲͳͶȌȋDz ǡȋ ȋȌ Ȅ ǤdzȌǤ ͷͲǤ ǤǤǤ ǡ Ǥ ǡ Ǥ Ǣ Ǥ ǡ ȋ ȋ ȌȋͶȌ ȋ ȌǤ Ǥǡ Ǧ Ǧ Ǥ ͷͲͳȋ Ȍȋ͵Ȍ Ǥ ͶͻǤ Exempt Status ͷͲͳȋ Ȍȋ͵ȌǤ ͷͲͳȋ Ȍȋ͵Ȍ ǡ ǯ Ǥ ǡ Ǥ 38015-ckt_91-3 Sheet No. 38 Side B 06/09/2016 10:30:17 B 06/09/2016 38 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 39 Side A 06/09/2016 10:30:17 Ǥ ǡ Ǧ Ǥʹͺ͵ǡ ͳǣͳ Ǥ Ǧ Ǥ Ǥ Ǧ ǯ Ǧ ȋ Ǥǡ ǡͶ ǡ ͷͶ ǡ Ǧ ȀͶͳ͵ͳͷʹǦǦǦ Ǥ ȌǤ ǤdzȌǤ ͻͲ͵ ȋ ǡǦ ͷ Ǧ ͷ Ȍ ͷȀ͵ͳȀʹͲͳ STATE LAW SOLUTIONSSTATE Charity Oversight: Alternative Approach Charity An ͳͶǡ͵Ǥ Is Income Tax Exemption for Charities a Subsidy? ȋ supra Ǧ ͷͷ Ǧ ǡ ǡ ͷͲͳȋ ȌȋͶȌͳǦʹ Ǥǡ ͷͶͶǤ See See See Id. ȋʹͲͳ͵ȌǡǣȀȀǤǤȀͳͲǤͻͳȀͺͳͷͶ ͳ ʹͲͳȐ Ͳ͵ Ǧ Ǥ ǤǤǤǤ ǡ Ǥ ǯ Ǥ ʹͺͶȂͺͷȋʹͲͳͳȌȋDz ǡ ǡ ͷǤ ͷͷǤ ǦǦ Ǥ ǡ Ǥ ǡ Ǥ ǡ Ǥ ͷǤ ǡʹͲͳͶȌǡ ǣȀȀǤǤȀȀȀȀ Ȁ Ǧ ͷͶǤ Ǥ ǡǫ Ǥ ǦǦ Ȅ ǦǤ ǤȌȋDz ǤǤǤǤdzȌǢ ǡ 38015-ckt_91-3 Sheet No. 39 Side A 06/09/2016 10:30:17 A 06/09/2016 39 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 39 Side B 06/09/2016 10:30:17 Ǧ Ǥ Ǧ ̈́ͳͳ ͳǣͳ Ǧ ȀǦǦ Ǧ
ǤǦ ǡͶ ǤǤ ȋ ǤͶǡʹͲͳ͵Ȍǡ Ϊ Ϊ ʹͲͳ͵ ͷͺ Ǧ ǡ ȏͻͳǣ͵ Ǥ ǡ ǤǤʹǡȚͳͺͶʹʹȋʹͲͳͶȌǤ ǫǣ ͵ Ǥ ǡ ǯ A. California California Fines Groups $16 Million for Funneling Money Money Funneling for Million $16 Groups Fines California Ȍ ͷȀ͵ͳȀʹͲͳ CHICAGO-KENT LAW REVIEWCHICAGO-KENT LAW ǯ ǡ ȋ Ǥ ʹͷǡ ʹͲͳ͵Ȍǡ ǣȀȀ ǤǤ ȀʹͲͳ͵Ȁ ȀʹͷȀ ȋ
ȚͺͶʹʹʹȋʹͲͳͶȌǢ ʹ Chapter 16: Combating Dark Money in California Politics California in Dark Money Chapter 16: Combating ǦǦǡ ͳ ǯ
Ǧ ǡ ǤǤ
Ǥ Ǥ Ǥ ǯ Dz ͳ ȋʹͲͳͶȌǡ ǣȀȀǤ Ǥ ǤȀ ȀȀ ȀǦ Ͳ ͷͻ ͻͲͶ Ͳ͵ ʹͲͳͶǡ Ǧ Ǥ͵͵ͷǡ͵͵ͻȂͶͲȋʹͲͳͶȌǤ to Campaigns ǡ ǡ ǦǦ Ǥ ǡ ǡ ͲǤ ǣȀȀǤǤ ȀȀȀʹͳͶͷͶʹȀΪǦ Ǧ ȀΪΪΪΪΪΪ Ϊ ΪΪΪ ΪΪ ΪΪΪǤ ʹǤ ǡ Ǥ ǡ ǡ̈́ͳ ͵Ǥ Ƭǡ DzdzȄ ȋ ȌȋͶȌ Ȅ ǯ Ǥ ͷͻǤ ͷͺǤ ǤǤʹǡʹͲͳͶǤǡǤǤȋǤʹͲͳͶȌǤ ȋȌǡ ̈́ͳͺ Proposed Legislation Would Require Nonprofit Organizations Participating in California Political Participating in California Political Nonprofit Organizations Require Proposed Would Legislation Their Donors of the Identity Campaigns to Disclose ǯ ǡ ͳǤ ǯ̈́ͳͳ ȀȀΨʹͲ ȀΨʹͲ ǡ ǡ Ǥ ǦǦʹͲͳ͵ͳͲʹͷǤ Ǥdz Ǥ 38015-ckt_91-3 Sheet No. 39 Side B 06/09/2016 10:30:17 B 06/09/2016 39 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 40 Side A 06/09/2016 10:30:17 Ǧ Ǧ ͳǣͳ Ǧ ǯ Ǧ Ǧ ȋʹͲͳȌǡ ǤǦ Ǧ Ǧ Ǧ Ͷ Ǧ Ǥ ͺͶͳͲͳ ΨʹͲ ȀͶͳͲǤǢ ͷͲͳȋ Ȍȋ͵Ȍ ǤǮ ǡdz Ȍ ǡ Ǧ ǡ ͳͻͳǤdzȌǤ ȚͺͶʹʹʹȋȌȋDz Ǧ ǡ ǯ ǡ ǤdzȌǤ ǡ Ǧ ǯ ͻͲͷ ͷ ͶͳͲǣ ͲǤ ͺ See
supra ǡ ǡ ǯ ǯ Ȍ ͷȀ͵ͳȀʹͲͳ STATE LAW SOLUTIONSSTATE ȋ
Ǥ Ǥ ȚͺͶʹʹʹȋ ȌȋͷȌǤ ȚͺͶʹʹʹȋȌǤ ȚͺͶʹʹʹȋȌȋͳȌȋȌȋDz Ǧ ǯ ǯ ǯ See See
ʹͲͳȐ Ͳ͵ ǯ ǣȀȀǤ Ǥ ǤȀ ȀȀ ȀǦ ȀȀ ǯǡ Ǥ Ȅ Ȅ ͷͲͳȋ ȌȋͶȌ Ǥ Dz dz ̈́ͳͲͲͲǡ ǯ ǡ ǡ Ǥ ͺǤ ͶǤ Dz ̈́ͳͲͲ ǡ Ǥ ǡǯ ǡ ǡǤ̈́ͷͲǡͲͲͲ Ǥ ǡ ǡ ǡ ͷǤ ǡ Ǯ ǯͷͲͳȋ ȌȋͳͲȌǡ ǡ ͷͲͳȋȌ ǡǦǦ ǡ ǡ ǡ Ͷ͵ͳʹ ǯ ǡ Ǥ see also see Ǥ ͷͲͳȋ ȌȋͶȌǡȋ ȌȋͶ 38015-ckt_91-3 Sheet No. 40 Side A 06/09/2016 10:30:17 A 06/09/2016 40 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 40 Side B 06/09/2016 10:30:17 Ǥ ǡ Ǧ Ǧ ͳǣͳ Ǧ Ǥ ͻ Ǥ Ͷ ʹ ǡ public ǡ ͻǦǦǤȋ ͵ ͲͲͲǡͲͲͲȌ ȏͻͳǣ͵ ǡ Ǧ Dz ͷ Ǥ ǦǦǦ Ͳ ǤǤʹǡȚͳͺͶʹʹȋʹͲͳͶȌǤ Ȍ ͷȀ͵ͳȀʹͲͳ CHICAGO-KENT LAW REVIEWCHICAGO-KENT LAW Ǥ ȋ O.C. Senator Introduces Bill to Illuminate ‘Dark Money’ ‘Dark to Illuminate O.C. Senator Bill Introduces ͳ ȚͺͶʹʹ͵ȋȌȋDz ȚͺͶʹʹʹǢ ȚͺͶʹʹʹȋ ȌȋͷȌǤ Ǧ ǯ ǯ ǯ Țͳȋ ȌȋʹȌǤ ȚͺͶʹʹʹȋȌȋʹȌǤ ȚͺͶʹʹʹȋȌȋʹȌǡȋȌǤ Id. Id. Id. ͻͲ Ͳ͵ ͳǯ ǯDzȏȐ ǡ Ǥ ǡ ǯ ǡ Ǥ Dz ǡdz ȋ ǤͶǡʹͲͳʹȌǡǣȀȀǤ Ǥ ȀȀǦͶͺ ͳͲ Ǥ ̈́ͳ Ǥ ͳͲ ǯ ǤǤǤǤdzȌǤ Ǥ ͷǤ ǤǤʹǡʹͲͳͶǤǡǤǤȚͳȋ ȌȋͳȌȋǤʹͲͳͶȌǤ ͲǤ ȋ̈́ͳǡ ǯͳͲ ͻǤ ǡ ȋǤǤ Ǧ Ȍ ǯ Ǥdz ǡ ǯ Ǣ ̈́ͳͲͲͲ Ǥ ͵Ǥ ǡ ʹǤ ͳǤ ̈́ͷͲǡͲͲͲ̈́ͳͲͲǡͲͲͲ Ǥ ǡdz ȌǤ ͶǤ 38015-ckt_91-3 Sheet No. 40 Side B 06/09/2016 10:30:17 B 06/09/2016 40 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 41 Side A 06/09/2016 10:30:17 Ǧ Ǧ Ǧ Ǧ ͳǣͳ Ǧ Ǧ ȋ Ǥ͵ǡ Ǧ Ǧ Ǧ Ǥ Ǧ ǡǤǤ Ǧ ǡ ǡ ǡ Dz ǡ ǦǦǦǦ ͺͳ ̴ǦʹʹͲͷͶͶǦͳǤǢ ǤʹͲͳͷȌǤ ͻͲ ǣDz ͺ ȋ Ȍȋ͵Ȍ B. New York B. New York ͻ States Target Politically Active Nonprofits Active Target Politically States Ȍ ͷȀ͵ͳȀʹͲͳ STATE LAW SOLUTIONSSTATE ǤǤͳ͵ǡȚͻͳǤȋʹͲͳͶȌǤ Ƭ Ǥ ȋ Attorney General Seeks to Force Disclosure of More Political Donors Political More of Disclosure Force to Seeks General Attorney Ǥ ǡǡ Ǧ Țͳȋ Ȍȋ͵ȌǤ ͳ͵ͳǤ See, e.g. See, Id. Id. ͺͲ ʹͲͳȐ Ͳ͵ ʹͲͳ͵ǡ ǡ Ǥdz ͺͳǤ ȋ Ǥ ͳͳǡ ʹͲͳʹȌǡ ǣȀȀǤǤ ȀʹͲͳʹȀͳʹȀͳʹȀȀ ȋ ȌȋͶȌ ǦǦ ͷͲͳȋ Ȍȋ͵Ȍ Ǥ ǡ ǯ ͻͻͲ Ǥ Ǥ Ǥ ǯ ǡ ǡ ǯǤ ǡ ǦǦ Ǥ ͺͲǤǤǤ Ǥ ͻǤ ͺǤ Ǥ Ǥ ǡͺͶ Ǥ͵ͳ͵Ͳȋͻ Dz ͳͻͶǤdz ʹͲͳ͵Ȍǡ ǣȀȀǤ Ǥ ȀȀ̴̴ ̴ ǡ ͷͲͳȋ ȌȋͶȌ ǡ ǡ ǡ ǦǦǦǦ ǦǤǤ 38015-ckt_91-3 Sheet No. 41 Side A 06/09/2016 10:30:17 A 06/09/2016 41 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 41 Side B 06/09/2016 10:30:17 ͺ Ǧ ͳǣͳ Ǧ Ǧ ǡȋʹȌ Ǥ ̈́ͷͲ ͺ͵ ǡ ͺͷ ͷͻȋ ȌǢ Ǧ ǦǦ Ǧ ǤǤǤ Ǥ Ǥ Ǧ Ǥǡ Ǥǡ ǡǦ ȏͻͳǣ͵ ʹͲͳ͵Ȍǡ ͺͻ ȋȌǤ ͺͶ Ȍ ͷȀ͵ͳȀʹͲͳ ͺͺ ǡ CHICAGO-KENT LAW REVIEWCHICAGO-KENT LAW ȋ ͺͳǤ ʹͲͳʹǡ Ǧ supra ǯ Ǧ ͺʹ ͺ Ǧ ʹͲͳͳǡ Ǥ͵ͻͻǡʹͲͳͳǤǤǤ Ǥͳ͵ǡȚͻͳǤȋȌȋʹȌȋ ȌǤ Id. See See ͻͲͺ Ͳ͵ ʹͲͳ͵ǡ ͷͲͳȋ Ȍȋ͵Ȍ Ǧ ȋͳȌ ǡȋ͵Ȍ ȋǤǤ ȌǤ ǡ ǡ ǡ Ǥ ǡ ǦͷͲͳȋ Ȍȋ͵Ȍ ǡ Ǥ ǡ ȋ Ǥͳͷǡ ǯ ǣȀȀǤ ǤȀȀǦǦǦǦ ͺʹǤ ǡǡ ǡǤ Ǥdz ǡ ǡ Ǥ ǡ ʹͳ Ȍ Ǧȋ ǡ ǡ Ǥ ̈́ͳͲǡͲͲͲ ǦǦǤ ͺ͵Ǥǡ ͺͻǤ Ǥͳ͵ǡȚͻͳǤȋȌȋͳȌǤ ǡǤǡ ǤǤǡ ȋǤͳͷǡʹͲͳͳȌǡǣȀȀǤǤǤȀȀͲͺͳͷʹͲͳͳ Ǥ Ǥ Ǥ ͺǤ ǡ Ǥ ǡ ǤǡǤǤȋ ͷǡʹͲͳ͵ȌǤ ͺͺǤ ͺǤ ͺͶǤ ǡ Ǥ ǡ ǤǡǤǤ ͺͷǤ Ǥ Ǥ ȋ ǤͳʹǡʹͲͳʹȌǢ ǡ͵ͶǤǤǤʹͻȋ ǤʹǡʹͲͳʹȌ 38015-ckt_91-3 Sheet No. 41 Side B 06/09/2016 10:30:17 B 06/09/2016 41 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 42 Side A 06/09/2016 10:30:17 Ǧ Ǧ Ǧ ͳǣͳ ͻ͵ Ǥ ǡͲͲͲ Ǧ Ǧ Ǧ ͻͳ ͻͷ ǯ Ǣ ǡ Ǧ Ǧ Ǥǡ ǡǦ ǯ Ǧ ǤdzȌǤ ǤdzȌǤ ǡ Ǧ ͻͲͻ Ȍ E ͻ ͻ Ȍ A ȌȋDz Ǧ Ȍ ͷȀ͵ͳȀʹͲͳ i STATE LAW SOLUTIONSSTATE Ȍȋ ǤǤͻǡȚʹͲͲǤͳͲȋʹͲͳͷȌǤ 2 Ȍȋ c Ƭ Ǥ Ǥ New York Governor Proposes Tax-Free ‘Hot Spots,’ Tougher Disclosure Disclosure Tougher Spots,’ ‘Hot Proposes Tax-Free York Governor New ȋ ͻʹ Ȍ ȚͳͶǦͳͲȋ ʹͲͳͷȌǤ D ͻͶ Ǥ Ǥ ȋ ǤͳͲǡʹͲͳ͵ȌǡǣȀȀǤǤ ȀǦǦȀ Ǧ ȚͻͳǤȋȌȋʹȌȂȋ ȌȋͳȌǤ ȚͻͳǤȋȌȂȋȌǤ ȚʹͲͲǤͳͲȋȌȋͳȌȋȌȋ ȚʹͲͲǤͳͲȋȌǤ Ȍ Id. Id. Id. Id. ͻͲ B ʹͲͳȐ Ͳ͵ ǯ Ǧ ǡ Ȍ C Ǥ ǯ ǡ Ǥ ͻͶǤ Ǥ ǡ ǤǡǤǤ ͻͳͳ͵ ȋ ͵ͳǡʹͲͳͶȌǡ ǣȀȀǤ Ǥ ȀȀͻͳ̴̴ ̴ ǤǤ ͻͷǤǤǤ Ǧ ȋǤǤǤ ȌǤ ǡ ǡ Ǥ ǡ ǡ ȀǦǦǦǦǦǦǦǦǦ ͻͲǤ ͻͳǤ ͻʹǤ ǡ Law ǡǡ̈́ͳͲͲͲ Ǥ ̈́ͳǡͲͲͲ̈́ͷ ʹͲͳͷ Ǥ Dz ǡdz Dz dz Dzdz Ǥ Ǣȋ ǡǣȋ ȋ Ǣȋ ͻǤ Ǣȋ ͻǤ ǡ ȋȌ Ǥ ǡǯ ʹͲͳͶ ǡ ͷͲͳȋ Ȍȋ͵ȌͷͲͳȋ Ȍǡ ȀʹͲͳ͵ȀͲͳȀͳͲȀͺͺͺͻȋDzȏȐ̈́ͷͲͲ ͶͺǡʹͶ ͻ͵ǤǤǤ 38015-ckt_91-3 Sheet No. 42 Side A 06/09/2016 10:30:17 A 06/09/2016 42 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 42 Side B 06/09/2016 10:30:17 Ǧ ͳǣͳ Ǧ ǡ ǡ Ǧ Ǥ Ǧ Ǧ Ǧ ͻͻ ǡ Ǧ Ǣ ȋȌ ǣȋȌ ǡ ȏͻͳǣ͵ ǡǡ ǡ ͻͺ Ȍ ͷȀ͵ͳȀʹͲͳ ǤǤͳ͵ǡȚͻͳǤȋȌȋȌȋʹͲͳͶȌȋDzǮ CHICAGO-KENT LAW REVIEWCHICAGO-KENT LAW Ƭ Ǥ ȋ Ǥ Ǧ ͻͳͲ Ͳ͵ ǡ ǯ Ǧ ȋ̈́ͷǡͲͲͲǤ̈́ͷͲȌǤ ǯǤ Ǥ Ǥ ǡ ȋ Ȍ Ǥ ǡ ǡ ǡ ǡ ǤdzȌǤ Ǥ ǡ Ǥ ǡǤ ǯ Ǧ Dz dz ǡ Dz dz Ǥ ͻͺǤǤǤ ǡ ǡ ǯ ȋͳͶǦͳͲȋʹȌȌǤdzȌǤ ǢȋȌ ̈́ͳǡͲͲͲǡ ͻͻǤ ǤͻǡȚʹͲͲǤͳͲȋȌȋͳȌȋDz ǯȋȌ 38015-ckt_91-3 Sheet No. 42 Side B 06/09/2016 10:30:17 B 06/09/2016 42 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 43 Side A 06/09/2016 10:30:17
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ͻͳͳ ǡǯǮǦ ǤǤ Citizens United Citizens
ͳͲʹ Ǥ ǡ Ǥ Ȍ ͷȀ͵ͳȀʹͲͳ STATE LAW SOLUTIONSSTATE Ǥ A. Equalizing Political Power Power Political Equalizing A. Ǧ ͳͲͲ ǡ ȋ Ǥ ͷȋDz ʹͲͳͶǡͳͲͲ Ǧ ͷǦȋʹͲͳͷȌǡ See id. See ʹͲͳȐ Ͳ͵ Ǧǡ ǡǦ Ǥ ǡ ǡ Ǧ Ǥ Ǥ ǡ Ǥ Ǥ ͳͲͲǤ Dzdzǡ Ǥ ǡ Ǣ ǤǤ ͳͲͳǤ ǣȀȀǤ ǤȀȀȀȀȀ Ǥ ͶǤͷ ǤdzȌǤ ͳͲʹǤ Ǥ Ǥ ǯǡͳ͵ͶǤǤͳͶ͵ͶǡͳͶͷ Ǥ ǯ Ǧ Ǥ ǡDz ȏȐ ǤǯdzȌǤ ǮǡǯǮ 38015-ckt_91-3 Sheet No. 43 Side A 06/09/2016 10:30:17 A 06/09/2016 43 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 43 Side B 06/09/2016 10:30:17 Ǥ Ǧ ǦǦ Ǧ ͳǣͳ ǡ Ͷ ȋͳͻͻȌ Ǧ ǦǦ Ǧ Ǧ Ǧ ǡ Ǧ Ǧ ͶͻȂͷͲ ȋʹͲͳͲȌ ȋ ǦȌǤ ȏͻͳǣ͵ Dz Ǧ Buckley Ȍ ͷȀ͵ͳȀʹͲͳ CHICAGO-KENT LAW REVIEWCHICAGO-KENT LAW ͳͲ͵ ȋ B. Creating Frictions for Out-of-State Voices Voices Out-of-State for Frictions B. Creating ͳǡͺͳ Ǥ ǦǦǦ Ǧ ͳͲͶ supra Ȁǡ Ǥ Ǥ ǡ ͷʹͲ ǤǤ ͷ See See ͳͲͷ ͻͳʹ Ͳ͵ ǡ Ǧ ǡǤ ǡǡ Ǥ ͳͲͷǤ ȋ Ǧ ǤǯdzȌǤ ͳͲͶǤ Ǯ ͳͲ͵Ǥ Ǥ Ǥ ǯǡ ͷͷͺ ǤǤ ͵ͳͲǡ ͵ Ǥ Ȅ Ȅ Ǥǡ ǦǦ Ǥ ǡ Ǥ ǦǦ Ǧ ǦǦ Ǥ ǦǦǦ Ǥǡ ǡ ǡ Ǧ Ǥǡ Ǥ ǡ ǡ Ǥ Austin Ȅ Ǥ Ǧǡ Ȅ 38015-ckt_91-3 Sheet No. 43 Side B 06/09/2016 10:30:17 B 06/09/2016 43 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 44 Side A 06/09/2016 10:30:17 Ǥ Ƭ Ǧ Ǥ ͳͲͺ Ǧ Ǥ ͳǣͳ Ǥͳ͵ͳʹǡ Ǥ Ǧ Ǧ Ǧ Ǥ ǦǦǦ Ǥ ͳͲ Ǥ ǡ Ǧ
Ǥ ǡ ǡͳͲͳ Citizens United Citizens First Amendment and theRight Ǥ ǯ ǤdzȌǤ Ǥ ǡǦ ǡǦ ͳͲͻ ǤdzȌǤ ȏ ǡ Ǧ ͳͳͲ ǤdzȌǤ Ǧ ͻͳ͵ ǤͷͷͻǡͳͳȋʹͲͲͷȌȋDzȏȐ Ǧ Ǥǡͻ Ǥ ǡǡ ǤǦ
See Ȍ ͷȀ͵ͳȀʹͲͳ ǡͺͲ STATE LAW SOLUTIONSSTATE ͳͲ There Ought to Be a Law: The Disclosure Focus of Recent Legis- Recent of Focus Disclosure The Law: Be a to Ought There C. Protecting Voters from Fraud ȋ Ǥͳ͵ǡʹͲͳ͵Ȍǡ Frictions as a Constraint on Tax Planning on Tax Constraint a as Frictions Donors and Charities Need Protection as Secret Political Spending Spending Political Secret as Protection Need Charities and Donors Shining Light on Dark Money in Campaign Finance Dark Money in Campaign Light on Shining ȋ Ǥǡ ǣȀȀǤǤȀȀȀʹͲͳͶȀͳͳȀǦǦǦ Ǧ Ǥ ǡ ǡ ǡ ǤǤ ǡ Cf See See See ʹͲͳȐ Ͳ͵ ǡ ǯ Ǥ Ǥ ǯ Ǥ Ǥ ǡ ǡ Ǥ ǡ Ǥ ǣȀȀǤ Ȁ ȀǦȀͳͷͷͳͷ ȋDz ͳͲͶǡͳͲͷȂͳǡͳͲͺȋʹͲͳ͵ȌǤ ͳͲǤ Ǥ ǡ ǯ Ǥ ǤdzȌǤ ͳ͵ͳͷȋʹͲͲͳȌȋDz ǯ ǤdzȌǤ Grows ͳͳͲǤ Ǧ ͓Ǥʹ ȋǤͳǡʹͲͳȌȋDz Ȑ Ǥǡ Ǥ ͳͲǤ ǡ ǡ Ǥ Speech After Campaign False to Lie: Regulating Knowingly lative Proposals for Nonprofit Reform Nonprofit for Proposals lative ǡ ͳͲͻǤǯ Ǥ ǡ ͷͲͶ ǤǤ ͳͻͳǡ ͳͻͻ ȋͳͻͻʹȌ ȋDzȏȐ ǡ ǡ Ǧǡǡ ͳͲͺǤ 38015-ckt_91-3 Sheet No. 44 Side A 06/09/2016 10:30:17 A 06/09/2016 44 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 44 Side B 06/09/2016 10:30:17 Ǧ Ǧ Ǥ Ǧ Ǧ ͳǣͳ Ǧ Ǧ Ǧ Ȍǡ Ǧ Ǧ Ǧ Ǧ Ǧ Ǧ ǡ ȋDzȏȐ ǡ ȏͻͳǣ͵ ͳͳͳ Ȍ ͷȀ͵ͳȀʹͲͳ CHICAGO-KENT LAW REVIEWCHICAGO-KENT LAW ȋ Ǧ ǤǤ Ǥǡͷͷ͵ǤǤͳͺͳǡͳͻȋʹͲͲͺȌ See ͻͳͶ Ͳ͵ Ǧ ǦǦ ȋ Ǥ Ǥ ǡ ǡ Ǥ Ǧ ǡ Ȅ Ǥ ǡ Ǥ Ǥ ǡ ǯǤ ǡ ǡ Ǥ ǡ ǡǤ Ȅ Ǥ ǡ ǡ Ǥ ǡ Ǥ ǡ ǡ Ǥ ǡ ǡ ǤdzȌǤ ͳͳͳǤ 38015-ckt_91-3 Sheet No. 44 Side B 06/09/2016 10:30:17 B 06/09/2016 44 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 45 Side A 06/09/2016 10:30:17 Ǧ Ǧ ͳǣͳ Ǧ Ǧ Ǧ ͳͳ͵ ǡ ǡ Ǧ Ǧ ͳͳͷ ǡ ǦͳͳǦ ǦǦ Ǣ Ǧ ͷͲͳȋ ȌȋͶȌ Ǧ ǯǤdzȌǤ ͻͳͷ Ǥ ǡ Ǧ ǯ Ǥǯǡ͵ͻͳǤǤ͵ǡ͵ȋͳͻͺȌ ͳͳʹ See Ȍ ͷȀ͵ͳȀʹͲͳ STATE LAW SOLUTIONSSTATE ͳͳͶ D. Protecting the Charitable Sector Sector Charitable the Protecting D. ͳͳͲȋDz ȋ ǯ ǯǦ ʹȂͶȋʹͲͳͳȌǡ supra ͳͳ ǡ Ǧ ǡ ͳǤ See id. See, e.g. See, See Id. ʹͲͳȐ Ͳ͵ Ȅ ǡǦ ȋDzȏȐ Ǣ Ǣ ǤdzȌǤ ǡ ȋ ȌȋͶȌǤ ǡ Ȅ Ǥ Ǧ ǡǤ Ǥ Ǥ Ǥ ͳͳʹǤ ǡǤ Ǥ ͳͳǤ ͳͳ͵Ǥ ǣȀȀǤ ǤȀ ȀȀȀȀȀ Ȅ ǡ ǯǤ ǡ ǯ Ǥ ǤǤǤ ͳͳͷǤ Ǥ Ǥ ǦǤ ǤǤ ͳͳͶǤ 38015-ckt_91-3 Sheet No. 45 Side A 06/09/2016 10:30:17 A 06/09/2016 45 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 45 Side B 06/09/2016 10:30:17 See ͳǣͳ ȋ ȌȋͶȌ Ǧ Ǧ Ȅ ǤǦ ͳͳͻ Ǧ Ǥ Ǥ ǤȋǤʹͺǡʹͲͳʹȌǡ Ǥ ͵Ͷͷȋ ǤͳǡʹͲͳͳȌǡ Ǥ Ǥ ͺ͵ͷǡ ͺͶͶȂͶͷǡ Ͷ ʹͷʹͲͷ͵ͺ ȋ Ǧ ǤǤ Ǧ Ǥ ǡ ǡ ǡ ͺͻ ȏͻͳǣ͵ ȌǤ ͲȋͳͻͺͺȌǤ Ǧ ͳͳͺ ͷͲͳȋ Ȍȋ͵Ȍȋ ȌȋͶȌ ͳͳ Who Itemizes Deductions? Itemizes Who Ȍ ͷȀ͵ͳȀʹͲͳ CHICAGO-KENT LAW REVIEWCHICAGO-KENT LAW ǡ The Role of Nonprofit Enterprise Nonprofit of Role The Is Your Political Donation Deductible? Donation Your Political Is ȋ Ǥ ͳ Ǥ ͳʹͳ Ǧ supra supra ǡ See See See ͳʹͲ ͻͳ Ͳ͵ ȋ Ȍȋ͵Ȍ ͳʹͳǤ Ǥ ǡ ǡ ǣȀȀǤ ǤȀ ȀͳͲͲͳͶͺǦǦ ȋͳͻͺͲȌȋ ȌǤ ͳͳͺǤ Ǥ ͳͳǤ ǡ Ȅ Ǥ Ǥ ȋ Ȍȋ͵Ȍ Ǥ ȋ ȌȋͶȌ ǡ Ǥ ͷͲͳȋ ȌȋͶȌ ǡȋ Ȍȋ͵Ȍȋ ȌȋͶȌǡ Ǧ Ȅ ȋ Ȍȋ͵ȌȄ ǢǡǦ ȋ ȌȋͶȌǡ Ǥ Ǧ Ǥ ͳʹͲǤ ȋ ȌȋͶȌ ǡ Ǥǡ ǣȀȀǤǤ Ȁ ȀͳͲͲͲͲͺʹ͵ͻ͵ͻͲͶͶͶͷͶͻʹͲͶͷͺͲʹʹʹͲͳͶ ͳͳͻǤ ʹͲͳͲǡ ͵ͲǤͳΨ ǡ Ǥ Ƭǡ 38015-ckt_91-3 Sheet No. 45 Side B 06/09/2016 10:30:17 B 06/09/2016 45 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 46 Side A 06/09/2016 10:30:17 Ǧ Ǧ ǡ ͳǣͳ Ǧ Ǧ Ǧ ȋ Ǧ ͳʹʹ ǡǦ Ǧ ͳʹͷ Ǧ ͳʹͶ ͷͲͳȋ ȌȋͶȌ ͳʹ͵ ȌǤ ͻͳ ͶʹͷǡͶʹȋʹͲͳͳȌȋ DzdzͷͲͳȋ Ȍ Ǥ Ȍ ͷȀ͵ͳȀʹͲͳ Ǥ STATE LAW SOLUTIONSSTATE E. Protecting Nonprofit Donors A New Transparency: How to Ensure Disclosure from “Mixed-Purpose” “Mixed-Purpose” from Disclosure Ensure How to New Transparency: A ȋ ͳͳͲȋDz supra Ǧ ǡ ǡͶǤǤ Ǥ ȋDz Id. Id. See ʹͲͳȐ Ͳ͵ Ǥ Ǧ ͳʹͷǤ Ǥ Ǧǡ Ǥ ǤdzȌǤ ͳʹʹǤǡ Ǥ ǡ Ǥ ǡ ȌǤ ǯ Ǥ ȀǤ ȋ ȌȋͶȌǤ ǡ Ǥ ǡ ȄȄǯ Ǥ ǤdzȌǤ ͳʹ͵Ǥ ǡ ǯǤ ͳʹͶǤ Groups After 38015-ckt_91-3 Sheet No. 46 Side A 06/09/2016 10:30:17 A 06/09/2016 46 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 46 Side B 06/09/2016 10:30:17 Ǧ Ǥ ͳǣͳ Ǧ Ǧ Ǧ Ǧ ͳʹͻ ͳ͵Ͳ
ȏͻͳǣ͵ Ǧ ͳʹͺ Ȍ ͷȀ͵ͳȀʹͲͳ ǯ CHICAGO-KENT LAW REVIEWCHICAGO-KENT LAW ǡ ͳʹ Ǧ Ǥ ͳʹ ȋ ͻȂͲǡͻ͵ Ǥ ͺ Ǥ ͺͲȂͺ Ǥ ͺͷ Ǥ ͻʹȂͻ͵ Ǥ Ǧ See supra See supra See supra See supra See supra ͻͳͺ Ͳ͵ Ǧǡ ǡ Ǥ Ǥǡ ȄȄ ǯ ǡ Ǥ ǡ Ǣ Ǥ Ǥ Ǥ Ǧ ǡ Ǥ ǦǦ Ǥ ǡ ȋ ȌȋͶȌ Ǥ ͳʹǤ Ȅ Ǥ ͳʹǤ Ǧ ǡ ͳʹͺǤ ͳʹͻǤ ͳ͵ͲǤ 38015-ckt_91-3 Sheet No. 46 Side B 06/09/2016 10:30:17 B 06/09/2016 46 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 47 Side A 06/09/2016 10:30:17 Ǧ Ȅ Ǥ ǯ Ǧ ͳǣͳ Ǧ Ǧ Ǧ Ǧ Ǧ ͳ͵ʹ ͳ͵͵ ͳͶǡͶȂͶͻǤ supra ǡ ͳ͵Ͷ ͻȂͻ ͻͳͻ Noncharitable Exempt Organizations Organizations Exempt Noncharitable see also supra also see A. Disclosure Ȍ ͷȀ͵ͳȀʹͲͳ STATE LAW SOLUTIONSSTATE Ǥ Ǥ͵͵ǡͶͲ͵ȂͲͶȋʹͲͳͳȌǢǡ ͳǤ ǫ Regulating the Political Speech of Speech Political the Regulating ȋ Ǧ ͳ͵ͳ Ͳ ȋ Ǥ ͺͺȂͻͲ Ǥ Ǧ See supra See supra See See supra ʹͲͳȐ Ͳ͵ ǡͳͲ ǡ ǡ ǯǤ ǯ Ǥ ǡ Ȅ ǡ Ǥǯ ǡ Ǥ ǡ Ǥ ͳ͵ͳǤ ǡ Ǥ ǡ ǡ Ǥ Ǥǯ Ǥǯ Ǧ ǡ ̈́ͷͲǤ Ǥ ̈́ͷͲǡͲͲͲ̈́ͳͲͲǡͲͲͲȌǢ ͳ͵ʹǤ ͳ͵͵Ǥ ͳ͵ͶǤAfter Ǥ ǡ ȋ̈́ͷǡͲͲͲȌǤ 38015-ckt_91-3 Sheet No. 47 Side A 06/09/2016 10:30:17 A 06/09/2016 47 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 47 Side B 06/09/2016 10:30:17 Ǧ Ǧ Ǧ ͳǣͳ Ǧ Ǧ Ǧ Ǧ Ǧ Ǧ ͳ͵ Ǧ ǡ Ǧ ǡ Ǧ Ǥ Ǥ ͻȋʹͲͳͲȌȋDzǦ ȏͻͳǣ͵ Citizens United Citizens Ȍ ͷȀ͵ͳȀʹͲͳ CHICAGO-KENT LAW REVIEWCHICAGO-KENT LAW ʹǤ ȋ ͳ͵ͺ Ǧ ǡDzȏȐ Ǧ ͵ͲǤ ͵Ǥ ͵ȋ ǤǡͶʹͶǤǤͳǡͶȋͳͻȌ ͳ͵ͷ Id. Id. Id. ͳ͵ ͻʹͲ Ͳ͵ ͳ͵ͺǤ Ǥ ǯǡͷͶͲǤǤͻ͵ǡʹͲͳȋʹͲͲ͵ȌȌǤ ͳ͵Ǥ ͳ͵ͷǤ Ǥ Ǥ ǯǡͷͷͺǤǤ͵ͳͲǡ͵ ǡ Ǥ ǡǡǡ Ǥ ǡ ǡ Ǥǡ Ǥ Ǥ ǡ DzȏȐ ǡ Ǥdz Ǥ Ǥ Ǥ ǡǮ Ǧ ǡǯ Ǯ ǤdzȌǤ ͳ͵Ǥ Ǥǯdz 38015-ckt_91-3 Sheet No. 47 Side B 06/09/2016 10:30:17 B 06/09/2016 47 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 48 Side A 06/09/2016 10:30:17 all Ǧ Ǧ Ǧ Ǥ ͳǣͳ Ǧ Ǧ Ǧ Ǧ Ȍ Ǥ Ǧ Ǧ Ǧ Ǧ ͳͶʹ ǤǡǤ ǡȚͳʹǡͳʹͻǤʹʹͶʹǡ Ǥ ͻʹͳ ͳͶ͵ ͳͶͳ Ȍ ͷȀ͵ͳȀʹͲͳ STATE LAW SOLUTIONSSTATE ͳǤ ǤǤͳ͵ǡȚͻͳǤȋȌȋʹͲͳͶȌǤ ǤǤͻǡȚʹͲͲǤͳͲȋȌȋͳȌȋʹͲͳͷȌǤ supra Ƭ Ƭ Ǥ Ǥ ȋ ȚͺͶʹʹ͵ȋʹͲͳͶȌǤ ͳͶͲ Ǥ Ǥ Ǥ ǯ ͳͶͶ Ǧ
Ƭǡ Ǥ ȚͻͳǤȋȌȂȋȌǤ ͳ͵ͻ See Id. ʹͲͳȐ Ͳ͵ ͷʹ ǡ ǡʹͲͳǡǤǤǤͳͳͶǦͳͳ͵ǡ Ǧ Ǥ ǡ ǡ Ǥ Ǥ Ǧ Ȅ Ǥ ǡ ͷʹǡ ͷͲͳȋ Ȍ ͷͲͳȋ Ȍȋ͵ Ǥ Ǥ ͳ͵ͻǤ ǤǤ Ǥ Ǣ Ǥ ǡ ǯ Ǧ Ǥ ͳͶ͵Ǥ See ʹͶ͵͵ȋʹͲͳͷȌǤ ͳͶͶǤ ͳͶͳǤ ǤǤ ͳͶͲǤ ͳͶʹǤ ǯ ǡ ǯ ǡ ǡ Ǥ ǡ Ǥ ǡ Ǥ 38015-ckt_91-3 Sheet No. 48 Side A 06/09/2016 10:30:17 A 06/09/2016 48 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 48 Side B 06/09/2016 10:30:17 ͳͶͺ Ǧ Ȍ ͳǣͳ Ǧ Ǧ Ǧ ǯ Ǥ ͳͻͷͺǡ Ǧ Ǧ Ǧ ȏͻͳǣ͵ ǡ Ǧ ͳͶ Ȍ ͷȀ͵ͳȀʹͲͳ Ǧ CHICAGO-KENT LAW REVIEWCHICAGO-KENT LAW ͳͶ ǡ͵ͷǤǤͶͶͻǡͶʹȋͳͻͷͺȌȋDz ȋ ex rel. ex ͵Ǥ ͳͶͷ ͲǡͻȂͻ Ǥ Ǧ supra supra ͶͷͻȂͲǤ ͶͶȂͷǤ See Id. Id. ͻʹʹ Ͳ͵ ǡ Ǥ Ǥ Ǥ Ǥ ǡ Ǥ ǯ ǡ Ǥ ȋ Ȍȋ Ǥ ǯ Ǥ Ǥ Ǥ ȋȌ ͳͶͷǤ ǤǤ Ǥ ǡ Dz Ǥ Ǧ Ǥ ǡ ǡ ǯ ǤdzȌǤ Ǥ Ǥ ǡ ͳͶͺǤ ͳͶǤ ͳͶǤ 38015-ckt_91-3 Sheet No. 48 Side B 06/09/2016 10:30:17 B 06/09/2016 48 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 49 Side A 06/09/2016 10:30:17 ǡ ͻ Ǧ Ǥ Ͳǡ ͳǣͳ before ǡ Ǧ Ǧ Ǧ ͳͷ͵ ͳͷͳ ǦǦǦǦǦ Proposition 8 and the Mor- the Proposition 8 and ǡ Ǧ ǤʹͳͲͺǡʹͳʹȂʹͺȋʹͲͳ͵ȌǤ Ǥ ʹͷͷǡ ʹͳ ȋʹͲͳͲȌǤ Ǥ ǫ Ǥ Ǥ ǡ Ǥ ǯ Ǥ Dz dz Ǥ Ǧ Ǥ Ǥ ͻʹ͵ ͳͶͻ Ǥ Ǥ ǡ ͶͶ ǡͺͳ ȋǤͻǡʹͲͳͶȌǡ Donor Disclosure: Undermining the First Amendment Ȍ ͷȀ͵ͳȀʹͲͳ ͳͷͲ STATE LAW SOLUTIONSSTATE ǡǤǤ Who Needs a Smoke-Filled Room?: Karl Rove, the Koch Brothers and and Brothers Koch the Rove, Karl Room?: Smoke-Filled a Needs Who Id. ͳͷʹ ȋ Disclosures About Disclosure About Disclosures ʹǡ͵Ͷ͵Ǥ supra Ǧ ǤͳͷͷǡͳʹȋʹͲͳʹȌǤ ǡ ͵Ͷ͵ȂͶͶǤ Id. ʹͲͳȐ Ͳ͵ ǡ Ǥ Ǥ Ǥǡǡ Ǥ Ǥ the End of Political Transparency Political theEnd of ǯ Ǥ ̈́ͳͲͲ Dz dz̈́ͳǡ Ǥ ǡ ȋȌ Ǥ ǡ ǯ Ǥ ͳͶͻǤ ǡ ǡdz ǣȀȀǤǤ ȀʹͲͳͶȀͲͻȀͳͲȀȀǦǦǦ Ǧ See ͳͷͳǤ Ǥ Disclosure Donor in Study Case A Church: mon ǡǯ ͳͷͲǤ Ǥdz ǡ ǡ ǡ ǡDz ǫdz ͳͷʹǤ Ǧ ǤǤ ǣDz Ǥ ̈́ͳǡͲͲͲǡ ͳͷ͵Ǥ Ǧ ǡ ǡ ǡ ǡ 38015-ckt_91-3 Sheet No. 49 Side A 06/09/2016 10:30:17 A 06/09/2016 49 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 49 Side B 06/09/2016 10:30:17 Ǧ Ǧ Ǧ ͳǣͳ But see Ǥ Ǧ Ǧ ʹͶǤ ͳͷͳǡ Id. ȋʹͲͳͲȌȋǡ supra dz DzǦ ǣ ȋ dzȌǤ ǡ ǡ Ǧ dzDzȏȐ ȋ Ǥdz ǡ ȏͻͳǣ͵ ͳͷͷ Ǥ ǡǡ ǡ
Ǥ Ȍ ͷȀ͵ͳȀʹͲͳ
CHICAGO-KENT LAW REVIEWCHICAGO-KENT LAW Ǥ ǡ ǡʹ͵Ǥ ȚͺͶʹʹʹȋȌȋʹȌȋȌȂȋȌȋʹͲͳͶȌǤ ȂͺȋʹͲͲȌǡ ȋ supra ͶǤ ǯ Ǥ
Ǥ Ǥ ǯǡͷͷͺǤǤ͵ͳͲǡͶͺͲȂͺͷ Ǥ ͳͷͳǡʹͳ͵͵ȋDz ͳͷͶ cf. ǡ Ǧ ͳͷ͵ǡʹͺȋ supra
See See supra see also see ͻʹͶ Ͳ͵ ǯ ǡ ǡ ǯ dzȌǢ ʹͳ͵͵Ǣ ͳͷͶǤ ǡ Ǥ ǡ Ǥ Ǥ ͺ Dz ǤǤǤ Ǥǡ ȌǤ ǡDzȏȐ ǡ Ǥ See Ǥ Ǥ ȌdzȌǤ ͳͷͷǤ ǡ ȏ Ȑ ǣȀȀǤǤȀȀ̴Ȁ̴Ȁ Ǥ Dz ǡ 38015-ckt_91-3 Sheet No. 49 Side B 06/09/2016 10:30:17 B 06/09/2016 49 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 50 Side A 06/09/2016 10:30:17 Ǧ Ǧ ͳǣͳ Ǧ Ǥ Ǧ Ǥ Ǧ ǡ Ǧ Ǧ Ǧ ͷʹ See ȌȋͶȌ Ǥ ͻʹͷ Ȍ ͷȀ͵ͳȀʹͲͳ STATE LAW SOLUTIONSSTATE ȋ B. Police Private Benefits in Noncharitable Nonprofits Nonprofits Noncharitable in Benefits Private B. Police Ǧ ǡ ͳͷ ʹͲͳȐ Ͳ͵ Ȁ Ȅ ͳͳͺǤ Ǥ ǡ ǡ Ȁ Ǥ Ȅ ǡ ǡ ǡ ǡ ǡǡ ͳͷǤ ǡ ȋ Ȍȋ͵Ȍ ȋ Ǥ ǯ Dz dz ǡ ǯ Ǥ supra ȋ Ȍȋ͵Ȍȋ ȌȋͶȌǡ Ǥ ǡ ͷͲͳȋ ȌȋͶȌ ȋ ȌȋͶȌ ͷʹ ǡ Ǥȋ ȌȋͶȌ Ǥ Ȅ Ȅ ȋ Ȍȋ͵Ȍȋ ȌȋͶȌǡ Ǥ Ǣ ͷͲͳȋ Ȍȋ͵Ȍ ȋ ȌȋͶȌ Ǥ 38015-ckt_91-3 Sheet No. 50 Side A 06/09/2016 10:30:17 A 06/09/2016 50 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 50 Side B 06/09/2016 10:30:17 ǡ Ǧ Ǥ Ǧ Ǧ Chari- ͳǣͳ ǡ ͻǤ Ǧ ͳʹ Ǧ Ǧ
Ǧ Ǧ Ǥ Ǥ ͳͷͺ ͵ȋ Ǧ See, e.g. See, ͳͲ ǣ
Ǧ ͳͷͻ Ǥ Ǥ ͳǡ ʹͲͳȌǢ ǡ ͺȌǤ ǡ ǤǤǤ Ǧ ȏͻͳǣ͵ ǡǤǤǤ ȋͷǤʹͲͳͷȌǢ ǤdzȌǤ ǤdzȌǤ ͳͷ ǡǡ ǡ Ǥ ǣ ȚͳͲʹȋȌȋͷȌȋ ʹͲͳͷȌȋ
Ǥ ǣ ǡ Ȍ ͷȀ͵ͳȀʹͲͳ ͳͳ Ǥǡ CHICAGO-KENT LAW REVIEWCHICAGO-KENT LAW Ǧ Ǥǡ Ǥ Ǥ ǡͺͶ Ǥ͵ͳ͵Ͳǡͳ͵ͳͳȋ Ǧ ͳ ȋǤ ʹͲͳͷȌǡ ǣȀȀǤ Ǥ ȀȀʹͲͳͶ̴Ǥ
ȋ See
Ǥ ǡǤǤ
Ǧ See, e.g. See, See ͻʹ Ͳ͵ ǡ Ǥ Ǧǡǡ ʹͲͳͷȌȋDz ǦȄ ǤǤǤǤǤǤǡ ǤǤǤǤdzȌǤ ͳͲǤ ȋ ȌǤ ͳͷͻǤ ǤǤǤ Ț ͷͲͳȋ Ȍȋ͵Ȍ ȋʹͲͳͶȌ ȋDzǤǤǤ Dz ǡ ǡ ǤǤǤǡ ͳͳǤ ǤǤȚͳǤͷͲͳȋ Ȍȋ͵ȌȂͳȋȌȋͳȌȋȌȋʹͲͲ ͳʹǤ Ǥ ǯ ͳͷǤ Ǧ Ǥ ǦǤ Ȁ ǤȀ Ǥȋ ǣȀȀǤ Ǥ Ȁ̴ Ǥ ǡ Ǧ Ǥ ǡ Ǧ Ǥ ǤʹͲͲͺȌǤ ͳͷͺǤ Ǥ ȋ Ȍ ǯǡ ͷͲͳȋ Ȍȋ͵Ȍ Ǧ ǡ ǡ Ǥ ties Bureau News and Alerts, Continued Alerts, and News Bureau ties 38015-ckt_91-3 Sheet No. 50 Side B 06/09/2016 10:30:17 B 06/09/2016 50 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 51 Side A 06/09/2016 10:30:17 ͳǣͳ Ǧ Ǧ Ǧ Ȅ Ǧ Ȅ Ǧ Ǧ ǡ ǡǦ ǡ ǡ ͻʹ ǤdzȌǤ Ǥ Ȍ ͷȀ͵ͳȀʹͲͳ ǯ STATE LAW SOLUTIONSSTATE ͳ͵ ͳͶ ǤȚͳͲʹȋȌȋͻǦȌǤ ȋ ͶȂͶͺ Ǥ Ǧ C. Redefine Nonprofit OrganizationsState Under Law Ǧ Ǧ ȚʹͲͶȋDz ͳͷ Id. See supra ʹͲͳȐ Ͳ͵ ǡ Ǥ DzǦ dz ǡ ǡǦ ǣ ǡ ǡ ǡ ǡ ǡ ǡ ǡ ǡ ǡ ǡ ǡ ǡ ǯ ͷͲͳȋ ȌȋͶȌǤ ͳͷǤ ǡ Ǥ ǡǡ Ǥ ͳ͵Ǥ Ȅ Ǥ ǡǡ ǣ ͳͶǤ Ǥ Ȅ ǡ Ǥ ǯǤ ͷͲͳȋ ȌȋͶȌ Ǥ ǡǡ ͷͲͳȋ ȌȋͶȌǤ 38015-ckt_91-3 Sheet No. 51 Side A 06/09/2016 10:30:17 A 06/09/2016 51 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 51 Side B 06/09/2016 10:30:17 Ǧ Ǧ ͳǣͳ Ǧ Ȅ Ǧ Ǧ Ǧ Ǧ Ǧ Ǧ ǡ ǫ Ǧ ǤǤ ȏͻͳǣ͵ See also infra Political Advocacy and Taxable Entities: Are Are Entities: and Taxable Advocacy Political ǤͶͳȋʹͲͲȌǤ Ǥ Ǥ Ȍ ͷȀ͵ͳȀʹͲͳ CHICAGO-KENT LAW REVIEWCHICAGO-KENT LAW A. Do We Care About For-Profits? ǡ ȋ ʹͷǢ Ǥ ǡ supra Ǥ Ǧ ͳ ͻʹͺ Ͳ͵ ǡ ǡ Ǧ Ǧ Ǥ They The Next“Loophole”? ͳǤ Ǥ ǡ ͷʹǡǦ Ǧ Ȅ Ǥ Ǥ ǣ Ǥ ǡ ǡ Ǥ Ǧ ǡ Ǥ Ǧ ǡ Ȅ Ǥ Ǥ ǡ ǡ Ǥ Ǥ ǡ Ǥ ǡ Ǥ ǡ 38015-ckt_91-3 Sheet No. 51 Side B 06/09/2016 10:30:17 B 06/09/2016 51 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 52 Side A 06/09/2016 10:30:17 Ǥ Ǥ ǡ Ǧ ͳǣͳ Ǧ Ǧ Ǧ Ǧ ǡ Ǥ Ǧ ǡǦ Ǧ Ǥ ǡ ǡ Ǥȋ ǤͷǡʹͲͳͶȌǡ Ǥ Ǧ ǡ ͻͺͺͻ͵ͲͷͲǢ ͳ ͳͺ ǦǦ Ǧ ǦǦǦ ǡ ͶͺͳͶͷǤǢ ͻʹͻ Ȍ ͷȀ͵ͳȀʹͲͳ STATE LAW SOLUTIONSSTATE Political Donors Chase Funding Alternative Funding Chase Donors Political ʹͷǡͷͺȋDzȏ Ȑ ǯ ȋ GOP Operative PlansGOP ‘Guerrilla Campaign’ Donald Against Trump supra Ǧ ǡ ǡ T.W. Shannon Supporters Set Up For-Profit Corporations to Pay for Ads Pay for to Corporations For-Profit Set Up Supporters Shannon T.W. See See ʹͲͳȐ Ͳ͵ ǡ Ǧ ǦȄ Ǥǡ Ǥ ǡ Ǧ Ǥ ǡ Ǥ ͷʹ Ǥ ȋǤ ʹ͵ǡ ʹͲͳͶȌǡ ǣȀȀǤǤ ȀȀȀǦǦ ǤȋǤʹͲǡʹͲͳͷȌǡǣȀȀǤǤ Ȁ ȀǦǦ ǡ Ǧ Ǥ ͳǤ Ǥ Ǧ ǡ ǣȀȀǤǤ Ȁ ȀͳͲͲͲͳͶʹͶͲͷʹͲʹ͵ͲͶͺͺͳͲͶͷͻ͵Ͳʹͳ͵ ǡ Dzǡdz Ǥ ǦǦǦ ǦȀ ̴ͷʹ ͻͷǦͲ͵ͺͻǦͷʹʹ͵ǦͻǦʹ Ǧ Ǥ Ǥ Ǧ Ǥ ǤdzȌǤ ǦǦǦͳͶͶͺͲͷͲͻ͵Ǥ ͳͺǤ ǣǦ Ǥ ǯ ͷʹǯ ǡ Ƭ ǡ 38015-ckt_91-3 Sheet No. 52 Side A 06/09/2016 10:30:17 A 06/09/2016 52 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 52 Side B 06/09/2016 10:30:17 Ǧ Ǧ ͳǣͳ Ȍȋ͵Ȍ Ǧ Ǧ Ǧ ȋ Ǧ Ǧ Ǥ Ǧ Ǧ Ǧ Shining Light on on Light Shining ͳ͵ǡǤǡǤ ǡȚͲǡͳʹͻ ȏͻͳǣ͵ Ȍ ͷȀ͵ͳȀʹͲͳ Ǥ Ǥͻʹ͵ȋʹͲͳ͵ȌǤ Ǥ Ǥ Ƭ Ǥ ǡ Ǥǡ CHICAGO-KENT LAW REVIEWCHICAGO-KENT LAW See also ǡͳͲͳ ͳͻ ȋ Ǧ ͻ͵Ͳ Ͳ͵ Ǧ Ǧ ͳͻǤǤʹʹͶʹǡ͵ͲʹͻǦ͵ͲȋʹͲͳͷȌǤ ǡʹͲͳǡǤǤǤͳͳͶǦͳ ǡ ǤǦ ȋͳȌǡȋʹȌ ȋ Ǥ ǦǤ ǡ ǡǦ ȌǤ Ǥ ǡ Ǥ Ǥǡ Ǥ Ǥ ǡ Ǥ Ǧ Ǧ Dz Ǥdz ǡ Ǧ ǡ ǡ Ǥ Corporate Political Spending Corporate Political Ǥ ǡ ǡ Ǥ 38015-ckt_91-3 Sheet No. 52 Side B 06/09/2016 10:30:17 B 06/09/2016 52 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 53 Side A 06/09/2016 10:30:17 ǡ ͳǣͳ Ǧ Ǥ Ǧ ȋ Ǥʹͺǡ Ǧ Ǧ ͳͳ ǡ ǡǦ Ǧ Ǥ Ǧ Ǧ ǦǦǦ Ǧ ǡ ǡǦ ǡʹͲͳȌȋDzȏȐ ǡ ǡǤǤ ͻ͵ͳ Ȍ ͷȀ͵ͳȀʹͲͳ Is There a Silver Lining to to Lining Silver a There Is STATE LAW SOLUTIONSSTATE ȋ Endorsing the Bright Lines Project Approach Project Lines Bright the Endorsing Ǧ ͳͲ B. Are States a Good Testing Grounda Good States B. Are forFederal Testing Regulation? See ʹͲͳȐ Ͳ͵ ǡ ǡ Ǥ ǡ Ǥ ǡ Ȅ Ǥ Ǥ Ǥ ǡ Ǥ ǡ Ǥ ǡ ǡ Ǥ ǡ ǤǦ Ǥ ǡǦ ǯ ǡ Ǥ ʹͲͳͷȌǡ ǣȀȀǤǤ ȀʹͲͳͷȀͳͲȀʹͺȀȀǦǦǦ ǡǡ ǤdzȌǤ ǣȀȀǤ ǤȀȀȋǤͳ ͳͲǤ Ǥǡǡ ǯ ǡ ǡ ǤǤ ͳͳǤ 38015-ckt_91-3 Sheet No. 53 Side A 06/09/2016 10:30:17 A 06/09/2016 53 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 53 Side B 06/09/2016 10:30:17 Ǧ ͳǣͳ ǡ Ǧ Ǧ Ǥ ǡ Ǥ Ǧ Ǧ See Ǥ ǡ ͺ Ǥ Ǥ ȏͻͳǣ͵ ǤͳȌǤ ǯ Ȍ ͷȀ͵ͳȀʹͲͳ CHICAGO-KENT LAW REVIEWCHICAGO-KENT LAW ͳʹ C. Is Disclosure Trouble? Worth the ȋ ǡ Ǧ ͻ͵ʹ Ͳ͵ ǡ Ǧ Ǧ Ǥ ȋ ǡ ȌǤ Ǥ ǡ ǡǡǡ ǡ Ǥ ǡ ǡ Ǥ Ǥ Ǥ Ǥ Ǥ ǡǤ ǡ Ǥ ǡ Ǥ ͳʹǤ ȋ ȌȋͶȌ Ǥ Ǧ ͳǡͷ͵ͷȋǤʹͻǡʹͲͳ͵Ȍȋ ʹǤ ǤǤ 38015-ckt_91-3 Sheet No. 53 Side B 06/09/2016 10:30:17 B 06/09/2016 53 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 54 Side A 06/09/2016 10:30:17 Ǥ Ǧ Ǥ ǡ͵ͺ Before Ǧ ͳǣͳ Ǧ
Ǧ Ǧ Ǧ ͳͷ Ǧ ǡͺͻ ǡǤǤ Riley Ǥ Strengthening Strengthening ȋ Ǥ ͳǡ ʹͲͳͷȌǡ ͳͶ ǡ See ǦǦ ǦǦ Ǧ Ǧ Ǧ ǫǤ ǡ ͳ See Ǥ Ǧ
ǡ ǤǤ ǤdzȌǢ Ǥ ͻ͵͵
ǣ Advance Rulings for Nonprofit Fiduciaries for Nonprofit Rulings Advance New York Times York New Transcript: A Debate on Campaign Finance Disclosure Finance on Campaign Debate A Transcript: ͺȋʹͲͳͳȌǡ ǡ Ǧ Ȍ ͷȀ͵ͳȀʹͲͳ STATE LAW SOLUTIONSSTATE ͳ͵ The Families the Funding 2016 Presidential Election ǡ ȋDzȏ Ȑ
ȋ ͳ Ǥ ȋʹͲͳͶȌ ʹͳ Ǥ ͻͶͲ ǡ Ǧ ͻ͵͵ǡ Ǥ ʹͲͳȐ Ͳ͵ ǡ ǡ See supra Ǥ ǤͺͻȋʹͲͳͷȌǤ Ǥ Ǥ ȄǤ ȋ ǤͳͲǡʹͲͳͷȌǡ ǣȀȀǤǤ Ȁ ȀʹͲͳͷȀͳͲȀͳͳȀȀ ȀʹͲͳǦ ͳǤ ǡ Ǥ ǡ Ǥ ǣȀȀǤǤȀȀ̴Ȁ̴Ȁ Ǥ ͳ͵Ǥ ƬǤǡ ǯȄ Ȅ Ǥ Ǥ Ǥ Ȅ ǯ ȋ ȌȋͶȌ Ǥ ǡ ȋ ȌȋͶȌ Ǥ ǡ Ǥ ȏȐ ʹͲͳ Ǥ ȋȌǢ ǣȀȀǤǤ ȀʹͲͳͷȀͳʹȀͲʹȀǦȀǦǦ Ǧ ǦǤǫα Ǥ ͳͷǤ Ǥ ͳͶǤ Ǥǡ Giving, Check Out Charities and Their Policies on Privacy on Policies Their and Charities Out Check Giving, Charity Law: Replacing Media Oversight with Ǧ ǦǦ ǤǤ ͳǤ Ǥ 38015-ckt_91-3 Sheet No. 54 Side A 06/09/2016 10:30:17 A 06/09/2016 54 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 54 Side B 06/09/2016 10:30:17 ǡ Ǧ Ǧ Ǥ Ǧ ͳǣͳ Ǧ Ǧ Ǧ ǡǤǤ Transaction Transaction See ͳͻ Ǧ ǦǦ Ǧ ǦǦ Ǥ ͳͺ see also ǤͳǡʹͲͳȌȋ ȏͻͳǣ͵ ǡ ǯ ͳͺͲ Ȍ ͷȀ͵ͳȀʹͲͳ Ǥ CHICAGO-KENT LAW REVIEWCHICAGO-KENT LAW ǡ Ȁ ͳͺͳ ͳͲǤ ȋ List Unmasks Secret Donors to California Initiative Campaigns Initiative California to Donors Secret Unmasks List supra Ǧ ǡ See ͻ͵Ͷ Ͳ͵ ǡ ǦǦ ǡ Ǥ Ǥ ǡ ǣ Ǥ ǡ ǡ Ǥ ǣȀȀǤ ǤȀȋǤͳǡʹͲͳȌȋ ǤǤ ȌǤ ͳͺͲǤ Ǥ ǡ Ȅ ǡ ǡ Ǥ ȋ Ǥ ʹͶǡ ʹͲͳ͵Ȍǡ ǣȀȀ ǤǤ ȀʹͲͳ͵Ȁ ȀʹͶȀ Ȁ ͳͺǤǡ ǡǤ ǡ Ǥ ǡ ǤǦǦ Ȅ Ǥ Ǧ Ǥ Ǥ ǣȀȀǤ ǤȀ Ȁ ȀǤǡȋ ȌǢ ͳͺͳǤ̈́ͷͲǡͲͲͲ Ǥ ǡ ǦǦʹͲͳ͵ͳͲʹͶǤ ͳͻǤ ǡ Query by Individual Contributor Individual by Query 38015-ckt_91-3 Sheet No. 54 Side B 06/09/2016 10:30:17 B 06/09/2016 54 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 55 Side A 06/09/2016 10:30:17 Ǧ ǡ Ǧ ͳ Ǧ ͳǣͳ Ǧ Ǧ Ǧ ͳͺ͵ Ȅ Ǧ Ȅ Dz Ǧ ͳͺͶ ͻ͵ͷ ǯǦ ͳͺʹ ǡ Ǥ Ȍ ͷȀ͵ͳȀʹͲͳ STATE LAW SOLUTIONSSTATE ȋ ͻʹȂͻ͵ Ǥ ǤǤ ͺ Ǥ Ǧ supra See supra See See supra ʹͲͳȐ Ͳ͵ ǡ Ǥ ǡ Ǥ ǡ Ǥ Ǥ Ǥ ǡ Ǥǯ ǡǯǡ dz Ǥ ǡ ǡ ȋ ȌȋͶȌǤ ͳͺʹǤ Ǥ ǡ Ǥ ǡ ǦǤ ǡ Ǥ Ǥ ͳͺ͵Ǥ ǯ ʹͲͳ ͳͺͶǤ 38015-ckt_91-3 Sheet No. 55 Side A 06/09/2016 10:30:17 A 06/09/2016 55 Side Sheet No. 38015-ckt_91-3 38015-ckt_91-3 Sheet No. 55 Side B 06/09/2016 10:30:17 Ǧ ͳǣͳ Ǧ ǡ ǡ Ǧ Ǥ Ǧ Ǧ ȏͻͳǣ͵ Ǥ Ȍ ͷȀ͵ͳȀʹͲͳ CHICAGO-KENT LAW REVIEWCHICAGO-KENT LAW ȋ Ǧ ͻ͵ Ͳ͵ ǡǤ ǡ Ǥ ǡ Ǥ Ǥ ǡ Ǥ ǡ Ǥ Ǥǡǡ Ǥ ǡ Ǥ 38015-ckt_91-3 Sheet No. 55 Side B 06/09/2016 10:30:17 B 06/09/2016 55 Side Sheet No. 38015-ckt_91-3