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 Follow this and additional works at: https://scholarship.kentlaw.iit.edu/cklawreview 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 Ͳ͵ Ǧ ȋȌ ͷȀ͵ͳȀʹͲͳ͸ͳǣͳ͸ ǡ ǡ ͷͲͳȋȌȋͶȌ ȗ Ǥ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͺͻ͸ Ǥ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͺͻͻ Ǥ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͺͻͻ Ǥ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͲʹ Ǥ ǫǣ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͲͶ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͲͶ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͲ͹ Ǥ ǫǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͳͳ Ǥ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͳͳ Ǥ ǦǦ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͳʹ Ǥ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͳ͵ Ǥ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͳͷ Ǥ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͳ͸ Ǥ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͳ͹ Ǥ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͳͺ ͳǤ ǫǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻͳͻ ʹǤ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻʹͲ ͵Ǥ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻʹͳ 38015-ckt_91-3 Sheet No. 35 Side A 06/09/2016 10:30:17 ͶǤ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻʹ͵ Ǥ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻʹͷ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻʹ͹ Ǥ ǫǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻʹͺ Ǥ ǦǫǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻʹͺ Ǥ ǫǤǤͻ͵ͳ Ǥ ǫǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻ͵ʹ Ǥ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͻ͵ͷ ȗǡ Ǥ ǡ Ǧǯ Ǧ Ǥ ͺͻͷ 38015-ckt_91-3 Sheet No. 35 Side B 06/09/2016 10:30:17 Ͳ͵ Ǧ ȋȌ ͷȀ͵ͳȀʹͲͳ͸ͳǣͳ͸ ͺͻ͸ CHICAGO-KENT LAW REVIEW ȏͻͳǣ͵ Ǥ ʹͲͳ͵ǡ ȋ Ȍ ǦǦ Ǥͳ ǣ ǯʹͲͳͲCitizens United ǡʹ Ǧ ͷͲͳȋ ȌȋͶȌ Ǥ͵ ǡ Ǧ ǤͶǡǡǦ Dz Ǥdzͷ DzȏȐ Ǧ Ǥdz͸ ȋ DzdzDzͻȀͳʹdzȌǡ Ǧ Ǥ͹ ǡ ǡ Ǥͺ ǦCitizens Unitedȋ ȌȋͶȌ Ȅ ǯ Ȅ Ǥͻǡ ǤͳͲ ǡ Ǧ 38015-ckt_91-3 Sheet No. 35 Side B 06/09/2016 10:30:17 ͳǤ ǡ Ƭ ǡExile to Main Street: The I.R.S.’s Diminished Role in Overseeing Tax- Exempt Organizationsǡͻͳ ǤǦǤǤͺͷͻȋʹͲͳ͸ȌǤ ʹǤ Ǥ Ǥ ǯǡͷͷͺǤǤ͵ͳͲȋʹͲͳͲȌǤ ͵Ǥ ǡ What is a 501(c)(4), Anyway?ǡ Ǥ ȋ ͳ͵ǡ ʹͲͳ͵Ȍǡ ǣȀȀǤǤ ȀȀǦȀȀʹͲͳ͵ȀͲͷȀͳ͵ȀǦǦǦͷͲͳ ͶǦȀǤ ͶǤ ǡHow is the IRS Supposed to Vet 501(c)(4) Groups, Anyway?ǡ Ǥȋ ͳͶǡ ʹͲͳ͵Ȍǡ ǣȀȀǤǤ ȀȀȀȀʹͲͳ͵ȀͲͷȀͳͶȀǦ ǦǦǦ ǦǦǦǦǦ ǦͷͲͳ ͶǦȀǤ ͷǤSee id.Ǣ ǤǤǤȚͷͲͳȋ ȌȋͶȌȋʹͲͳͶȌǤ ͸Ǥ Ǥ Ǥǡ Ǧ ȋʹͲͳ͵Ȍǡ ǣȀȀǤǤȀȀȀʹͲͳ͵ȀʹͲͳ͵ͳͲͲͷ͵ǤǤ ͹ǤId.ͷǤ ͺǤSee ǡ F.E.C. Can’t Curb 2016 Election Abuse, Commission Chief Saysǡ ǤǤ ȋ ʹǡ ʹͲͳͷȌǡ ǣȀȀǤǤ ȀʹͲͳͷȀͲͷȀͲ͵ȀȀ Ȁ Ǧ Ǧ ǦʹͲͳ͸Ǧ ǦǦ Ǧ ǦǤǤ ͻǤSee infra Ǥ ͳͲǤSee infra Ǥ 38015-ckt_91-3 Sheet No. 36 Side A 06/09/2016 10:30:17 Ͳ͵ Ǧ ȋȌ ͷȀ͵ͳȀʹͲͳ͸ͳǣͳ͸ ʹͲͳ͸Ȑ STATE LAW SOLUTIONSͺͻ͹ Ǥͳͳ ǡ Ǥͳʹ Ǧ Ǥͳ͵ ȋ Ȍ Ǧ Ǥ ȋ ȌȋͶȌ ǡͳͶ Ǥsolely ǡ ǡ Ǥ ǡ Ǧ ǡ Ǥ Ǧ ǣȋͳȌ ǡȋʹȌ ǡȋ͵Ȍ Ǥͳͷ Ǧ ǡ protect charities Ǥͳ͸ ͷͲͳȋ Ȍȋ͵Ȍ ͷͲͳȋ ȌȋͶȌ ǡ Ǥͳ͹ǡǦ 38015-ckt_91-3 Sheet No. 36 Side A 06/09/2016 10:30:17 ͳͳǤSee, e.g.ǡApplying for Exemption – Difference Between Nonprofit and Tax-Exempt Statusǡ Ǥǡ ǣȀȀǤǤȀǦƬǦǦȀǦǦǦ ǦǦǦǦǦǦȋǤͳ͸ǡʹͲͳ͸ȌǤ ͳʹǤSee, e.g.ǡǤ ǯȚȚͳʹͷͺͲǦͳʹͷͻͻǤͺȋʹͲͳ͸ȌǤ ͳ͵ǤSee infra Ǥ Ǧ Ǥ ǡ Ȅ Ȅ Ǥ ǤǤ ǡǤʹǣͳͶǦ ǦͻͶͶͺǦǦ ǡʹͲͳͷ͹͸ͻ͹͹ͺǡȗͳȋǤǤǤ Ǥ ʹ͵ǡʹͲͳͷȌǡvacatedǡͺͲͻ Ǥ͵ͷ͵͸ȋͻǤʹͲͳͷȌǤ ȋ Ȍȋ͵ȌǤǤ Ǥ ǡ͹ͺͶ Ǥ͵ͳ͵Ͳ͹ ȋͻǤʹͲͳͷȌǤ ͳͶǤ ǡPolitical Activity Limits and Tax Exemption: A Gordian’s Knotǡ͵ͶǤ Ǥͳǡ͵ȋʹͲͳͶȌȋDz ǡǤ ǤdzȌǤ ͳͷǤSee infra ǡǤ ͳ͸ǤSee infra ǤǡǤǤͶǤ ͳ͹ǤSee, e.g.ǡǡ501(c)4 vs 501(c)3 vs 527ǡ ȋͳ͸ǡʹͲͳ͵Ȍǡ ǣȀȀǤǤ ȀͷͲͳ ͶǦǦͷͲͳ ͵ǦǦͷʹ͹ȀǢ cf. Ǥ Ǥǡsupra͸Ǥ 38015-ckt_91-3 Sheet No. 36 Side B 06/09/2016 10:30:17 Ͳ͵ Ǧ ȋȌ ͷȀ͵ͳȀʹͲͳ͸ͳǣͳ͸ ͺͻͺ CHICAGO-KENT LAW REVIEW ȏͻͳǣ͵ Ǥ ǡ ǡas donors as votersǤͳͺ ǡͳͻ ǡ Ǥ ͷͲͳȋ ȌȋͶȌ Dz dzǢǦ ǡ Ǥ ǡ as votersǡ Ǥ ǡ ǤʹͲ Ǧ Ǥ ǡ Ǥ Ǧ Ǧ Ǥ ǡʹͳǦ Ǧ Ǥʹʹ ǣ 38015-ckt_91-3 Sheet No. 36 Side B 06/09/2016 10:30:17 Ǥǡ Ǥ ǦǦ ǡ Ǧ Ǥ ǡ Ǧ ͳͺǤSee infra ǤǡǡǤǤʹǦ͵Ǥ ͳͻǤ ǡ ǡ Ǧ Ǥ ʹͲǤSee infra ǤǤ ʹͳǤSeeǤǯ ǯǤǤǡ ǤǡͶͺ͹ǤǤ͹ͺͳȋͳͻͺͺȌǢ ǯǤ Ǥ ǤǤǡͶ͸͹ǤǤͻͶ͹ȋͳͻͺͶȌǢǤ Ǥǯǡ ͶͶͶǤǤ͸ʹͲȋͳͻͺͲȌǤ ʹʹǤSee Ǥex rel.Ǥ Ǥǡ Ǥǡͷ͵ͺǤǤ͸ͲͲȋʹͲͲ͵ȌǤ 38015-ckt_91-3 Sheet No. 37 Side A 06/09/2016 10:30:17 Ͳ͵ Ǧ ȋȌ ͷȀ͵ͳȀʹͲͳ͸ͳǣͳ͸ ʹͲͳ͸Ȑ STATE LAW SOLUTIONSͺͻͻ Ǥ ǡ Ǥ Ǧ ǡ ǯȋ ȌȋͶȌ Ǥ Ǥ A. Tax Exemption is Not the Issue ǡǤʹ͵ ȋ Ȍ ǡ ͷͲͳȋ Ȍ Ǧ ǤʹͶ ǯ Ǣ ǯǤʹͷ ǡ Ǥ ǡ ͷͲͳȋ ȌȋͶȌ ͳͻͳ͵Ǥʹ͸ ǡ ǯ ǡ Ǥ ȋ ȌǤʹ͹Ǧ ǡ Ǧ 38015-ckt_91-3 Sheet No. 37 Side A 06/09/2016 10:30:17 ǡ ͷͲͳȋ ȌȋͶȌ Ǥ ǯǡʹͺ ʹ͵ǤSeeǡsupraͳͶǤ ʹͶǤ ǤǤǤȚȚͷͲͳǡͷʹ͹ȋʹͲͳͶȌǤ ʹͷǤSee Ǥ ǡ and Taxable Entities: Will Taxable Entities Be the New Stealth Dark Money Campaign Organizations?ǡͶͻǤǤǤͷͺ͵ǡͷͻͷȋʹͲͳͷȌȋDz ǡ ǦǡȏȐ ǤdzȌǢǡsupraͳͶǡͷǤ ʹ͸Ǥ ǤǡǡThe Legal Quagmire of IRC § 501(c)(4) Organizations and the Con- sequential Rise of Dark Money in ElectionsǡͻͲ ǤǦǤǤʹʹ͵ǡʹʹ͸ȋʹͲͳͷȌǤ ʹ͹Ǥ Ǥ ǡ ǯ ͷͲͳȋȌȋͶȌ ʹȋʹͲǡʹͲͳ͵Ȍǡ ǣȀȀ ǤǤǤȀ Ȁ Ǥ ǫ αʹͶͻͳƬ α ̴Ǥ ʹͺǤ ͷͲͳȋ Ȍȋ͵Ȍ Ǥ Ȅ ǯǤSee ǤǤǤȚͳ͹ͲȋʹͲͳͶȌǤ 38015-ckt_91-3 Sheet No. 37 Side B 06/09/2016 10:30:17 Ͳ͵ Ǧ ȋȌ ͷȀ͵ͳȀʹͲͳ͸ͳǣͳ͸ ͻͲͲ CHICAGO-KENT LAW REVIEW ȏͻͳǣ͵ ͷͲͳȋ ȌȋͶȌ ǡ Ǧ Ǥʹͻȋ ȌȋͶȌ ǦǤ͵Ͳ ͳͻͷͻǡ ͷͲͳȋ ȌȋͶȌ DzǦ Ǧ Ǥdz͵ͳ ǡ ǤDz Ǧ Ǧ Ǥdz͵ʹ Ǥ͵͵ Citizens Unitedǡ ȋ ȌȋͶȌ ȋ ȌȋͶȌ Ǥ͵Ͷ Ǧ Ȅ ͷʹ͹ Ǥ͵ͷ ǡǦ ͷʹ͹ ͷͲͳȋ ȌȋͶȌȄǦǤ͵͸Ǧ ȋ ȌȋͶȌ ǡͷʹ͹Ǧ Ǥ͵͹ ͷͲͳȋ ȌȋͶȌǤǡ 38015-ckt_91-3 Sheet No. 37 Side B 06/09/2016 10:30:17 Ǧ Ǥ͵ͺ Dz dz ʹͻǤSee ǡsupraʹ͹ǡ͸Ǥ ͵ͲǤSee id. ͵ͳǤ ǤǤȚͳǤͷͲͳȋ ȌȋͶȌȂͳȋȌȋʹȌȋȌȋͳͻͻͲȌǤ ͵ʹǤId. ȚͳǤͷͲͳȋ ȌȋͶȌȂͳȋȌȋʹȌȋȌǤ ͵͵ǤSee ǡsupraʹ͸ǡʹʹͺǤ ͵ͶǤSeeǡsupraͳͶǡʹ͵Ǥ ͵ͷǤSee id. ͵͸Ǥ ͷͲͳȋ ȌȋͶȌ ͷʹ͹ ǡ ǦǤ ͵͹Ǥ ǤǤǤȚͷʹ͹ȋȌȋʹͲͳͶȌǤ ͵ͺǤSee Ƭ ǡ IRS Apologizes for Targeting Conservative GroupsǡȋͳʹǡʹͲͳ͵Ȍǡ ǣȀȀǤǤ ȀȀȀ ȀʹͲͳ͵ȀͲͷȀͳͲȀǦǦ ǦǦ ʹͲͳʹǦ ȀʹͳͶͻͻ͵ͻȀǤ 38015-ckt_91-3 Sheet No. 38 Side A 06/09/2016 10:30:17 Ͳ͵ Ǧ ȋȌ ͷȀ͵ͳȀʹͲͳ͸ͳǣͳ͸ ʹͲͳ͸Ȑ STATE LAW SOLUTIONSͻͲͳ Ǥǡ ʹͲͳ͵ǡǣ Dz Ǧ Ǧ Ǥdz͵ͻ ǡ ǤͶͲ ǡ Ǧ ǤͶͳ ǡ ͷͲͳȋ ȌȋͶȌ Ǧ ǡͶʹȋȌ Ǧ ǡ Ǧ ǯ ǤͶ͵ ǡ Ǧ ǤͶͶ ͳ͸ͲǡͲͲͲȄ ǨͶͷ ȋ ȌȋͶȌ ǤͶ͸ Ǧ ǡǤͶ͹ ǡ Ǧ ȋȌǡ ʹͲͳ͸ ǤͶͺ ͵ͻǤ Ǧ Ǧ ǡ͹ͺ ǤǤ͹ͳǡͷ͵ͷȋǤʹͻǡʹͲͳ͵Ȍȋ ʹ͸Ǥ ǤǤǤͳȌǤ ͶͲǤId.͹ͳǡͷ͵͸Ǧ͵͹Ǥ ͶͳǤId.͹ͳǡͷ͵ͺȋDz 38015-ckt_91-3 Sheet No. 38 Side A 06/09/2016 10:30:17 ǡ ǡ ǤǤǤǤdzȌǤ ͶʹǤSeeTreasury, IRS Will Issue Proposed Guidance for Tax-Exempt Social Welfare Organiza- tionsǡ Ǥ ȋǤ ʹ͸ǡ ʹͲͳ͵Ȍǡ ǣȀȀǤǤȀ ȀȀǡǦ ǦǦ ǦǦ ǦǦǦǦ ǦǦǤ Ͷ͵Ǥ Ǥ ǤǡIRS Moves to Restrict Nonprofits’ PolitickingǡǤ ǤȋǤʹ͸ǡ ʹͲͳ͵ȌǡǣȀȀǤǤ Ȁ ȀͳͲͲͲͳͶʹͶͲͷʹ͹Ͳʹ͵ͲͶͶ͸ͷ͸ͲͶͷ͹ͻʹʹʹͳͳͲͷͻͺͳͳͳͲ͹͸Ǥ ͶͶǤǡsupraʹ͸ǡʹ͵ͷǤ ͶͷǤId. Ͷ͸ǤLiberals vs. the IRSǡǤ Ǥȋ ʹͷǡʹͲͳͶȌǡ ǣȀȀǤǤ Ȁ ȀͳͲͲͲͳͶʹͶͲͷʹ͹Ͳʹ͵Ͳ͵͹ͲͶ͵ͲͶͷ͹ͻ͵ͺʹͻͺ͵ͻͶͷͳ͹ͶͻͻͶǢ ǡLeft and Right Object to I.R.S. Plan to Restrict Nonprofits’ Political ActivityǡǤǤ ȋ Ǥ ͳʹǡ ʹͲͳͶȌǡ ǣȀȀǤǤ ȀʹͲͳͶȀͲʹȀͳ͵ȀȀ ȀǦǦ ǦǦǦǦǦ ǦǦ Ǧ ǤǤ Ͷ͹ǤIRS Update on the Proposed New Regulation on 501(c)(4) Organizationsǡ Ǥ ȋ ʹʹǡ ʹͲͳͶȌǡ ǣȀȀǤǤȀ ȀȀ ǦǦǦǦ ǦǦǦǦͷͲͳȋ ȌȋͶȌǦǤ ͶͺǤ ǡI.R.S. Expected to Stand Aside as Nonprofits Increase Role in 2016 RaceǡǤǤ ȋ ͷǡʹͲͳͷȌǡǣȀȀǤǤ ȀʹͲͳͷȀͲ͹ȀͲ͸ȀȀ ȀǦ ǦǦǦ ǦǦǦ ǦǦǦʹͲͳ͸Ǧ ǤǤ 38015-ckt_91-3 Sheet No. 38 Side B 06/09/2016 10:30:17 Ͳ͵ Ǧ ȋȌ ͷȀ͵ͳȀʹͲͳ͸ͳǣͳ͸ ͻͲʹ CHICAGO-KENT LAW REVIEW ȏͻͳǣ͵ B. Federal Tax Law is Legally Weak ǡ Ǥǡ ǦǦ ǦǦ ǤͶͻ ǡ ȋ ȌȋͶȌǦ ǡ Ǥ ǡ Ǧ Ǥ Ǣ Ǥ ǡ Ǧ ȋ ȌȋͶȌ ȋ ȌǤͷͲ Ǧ ͷͲͳȋ Ȍȋ͵ȌǤ ͷͲͳȋ Ȍȋ͵Ȍ Ǧ ǡ Ǧ ǯ Ǥͷͳ ͷͲͳȋ Ȍȋ͵Ȍ Ǥͷʹ 38015-ckt_91-3 Sheet No.