IRS and the Tea Party

Comments to Representative Peter Roskam Rebutting Unfounded Arguments about H.R. 5053 (“Preventing IRS Abuse and Protecting Free Speech Act”)

PDF of the letter available here The Honorable Peter Roskam Dear Representative Roskam: On behalf of the Center for Competitive Politics,[1] thank you for your introducing H.R. 5053, the “Preventing IRS Abuse and Protecting Free Speech Act,” which would eliminate the IRS requirement that tax-exempt organizations must file their Form 990, Schedule B – listing […]

Filed Under: Blog, External Relations Comments and Testimony, Federal Comments and Testimony, IRS and the Tea Party, Bank Secrecy Act, Form 990, Schedule B

The Future and Past of the IRS Scandal

  What is the Future of political activism at the IRS and the Department of Justice? That question kicked off a lively panel discussion jointly hosted by The Claremont Institute and The Federalist Society on April 14. Though the four distinguished attorneys speaking on the panel (John Eastman of the Claremont Institute, election law attorney […]

Filed Under: Blog, IRS and the Tea Party, Cleta Mitchell, DOJ, Hans von Spakovsky, John Eastman, Robert Weiner

Tax Analysts: No Stopping Political Nonprofits Now, Some Say (In the News)

Paul C. Barton And those who have long argued the IRS has no business interpreting when a group is involved in political speech and when it isn’t couldn’t be happier. They also celebrate Congress bringing to a halt the agency’s work on new rules on campaign intervention for nonprofits, which began in November 2013. “Those […]

Filed Under: In the News, IRS and the Tea Party, Issues, Newsroom, Quotes CCP

Did Crossroads GPS “Bamboozle” the IRS?

Would you let Lois Lerner decide if your nonprofit organization deserved a tax exemption? The answer may depend on whether you recognize the woman who headed the Internal Revenue Service’s Exempt Organizations Division at the time it targeted conservative organizations (and some liberal ones). And, of course, whether your organization might be considered conservative or […]

Filed Under: Blog, IRS and the Tea Party, Crossroads GPS, Jason Torchinsky, Jeffery Yablon, ProPublica

Omnibus and Tax Extenders Bills Contain Seven Provisions Safeguarding Free Speech

On December 16, 2015, Democrats and Republicans in Congress struck a deal on omnibus spending and Tax Extenders legislation. Lawmakers should be lauded for including seven provisions in these bills that protect or enhance First Amendment free speech and free association rights, including the constitutionally-protected right of private giving to advocate for social change. Specifically, […]

Filed Under: Blog, Corporate Governance Federal, Corporate Governance Handouts, Federal, Federal Press Releases and Blogs, IRS, IRS and the Tea Party, Executive order, Gift Tax, Omnibus, SEC, Tax Extenders

Compulsory Donor Disclosure: When Government Monitors Its Citizens

In this Heritage Foundation Legal Memorandum by CCP Chairman Bradley A. Smith, Research Fellow Scott Blackburn, and Policy Analyst Luke Wachob, the authors explain how political speech in America is subject to an ever expanding disclosure regime as more and more private information – including citizens’ names, home addresses, employers, and occupations, as well as […]

Filed Under: Citizens United v. Federal Election Commission, Disclosure, Disclosure, Faulty Assumptions, Featured Content, First Amendment, Independent Speech, IRS and the Tea Party, Research, Dark Money, Heritage Foundation, Private Giving, Disclosure, Faulty Assumptions, First Amendment, Independent Speech, Disclosure, Faulty Assumptions, First Amendment, Independent Speech, California, Montana, New York, Wisconsin

Eternal Inconsistency: The Stunning Variability in, and Expedient Motives Behind the Tax Regulation of Nonprofit Advocacy Groups

In this study, California election law attorney Allison Hayward analyzes the historical roots of the IRS’s recent scandals, and discusses how: The IRS scandal is just the latest in a series of clashes between the agency and nonprofit advocacy groups. Congress writes tax law to address short-term political goals, often ignoring long-term problems. Laws governing […]

Filed Under: Blog, Enforcement, First Amendment, IRS, IRS and the Tea Party, Issue Advocacy, Jurisprudence & Litigation, Research, 1954 Revenue Act, Allison Hayward, Nonprofit Advocacy, Revenue Act of 1934, Social Welfare, Tax Exemptions, Enforcement, First Amendment, Issue Advocacy, Jurisprudence & Litigation, Enforcement, First Amendment, Issue Advocacy, Jurisprudence & Litigation

Letter: Need For Proper Rulemaking Processes and Analyses in Upcoming IRS Proposal

December 19,2014 VIA E-MAIL and U.S. MAIL Available for download here. Mr. Howard Shelanski Administrator Office of Information and Regulatory Affairs 725 17th Street, NW Washington, DC 20503 Re: Need For Proper Rulemaking Processes and Analyses in Upcoming IRS Proposal Dear Mr. Shelanski: Just over a year ago, the Internal Revenue Service (IRS) and Department […]

Filed Under: Blog, External Relations Comments and Testimony, Federal, Federal Comments and Testimony, IRS, IRS and the Tea Party

Response to Recent Comments of The Bright Lines Project

Link available here Via E-Mail (amy.f.giuliano@irscounsel.treas.gov) and Certified Mail Ms. Amy F. Giuliano Office of the Associate Chief Counsel (Tax Exempt and Government Entities) CC:PA:LPD:PR (REG-134417-13) Room 5205 Internal Revenue Service P.O. Box 7604, Ben Franklin Station Washington, DC 20044 RE: Response to Recent Comments of The Bright Lines Project (REG-134417-13) Dear Ms. Giuliano: The Center […]

Filed Under: Blog, External Relations Comments and Testimony, Featured Content, IRS, IRS and the Tea Party

“Bright Lines Project” 2.0 Is Still Not So Bright

More than a year ago, we dissected the original proposal from the “Bright Lines Project” to reform the IRS’s rules governing the extent to which tax-exempt organizations may engage in political activities. Our verdict at the time was that the proposal not only failed to live up to its promise of providing bright-line rules that […]

Filed Under: Blog, IRS and the Tea Party

The Center for Competitive Politics is now the Institute for Free Speech.