TITLE

Gift Taxes on Donations to Social Welfare Organizations: De-Politicizing Social Welfare Organizations Or Politicizing the IRS?

AUTHOR(S)
Melone, Matthew A.
PUB. DATE
October 2013
SOURCE
DePaul Business & Commercial Law Journal;Fall2013, Vol. 12 Issue 1, p51
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article focuses on the politicizing of the U.S. Internal Revenue Service (IRS) regarding the gift taxation on donations to organization having tax-exempt status. Topics discussed include imposition of gift taxes on donations to political organizations, evolution of campaign finance practices, U.S. Supreme Court cases such as Buckley v. Valeo, and the Citizens United v. FEC related to campaign finance and tax against donors to section 501(c)(4) organizations not violate to First Amendment.
ACCESSION #
109056108

 

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