Groups seeking tax-exempt status as a nonprofit organization must apply to the IRS to obtain this classification. Advocacy nonprofits, designated by a 501(c)(4) status, are one such classification of tax-exempt organizations that are permitted to engage in some political activities, so long as the majority of their activities are not political. As the Tea Party movement gained its footing in…
The Buckeye Institute filed a lawsuit challenging a decades-old tax law that forces the IRS to demand that nonprofit charities hand over the private ...
Elected officials are turning to tax laws in an effort to punish or restrict speech. At the same time, provisions omitted from the latest ...
In Americans for Prosperity Foundation, the district court made factual findings that leaks were commonplace and the State’s security protocols for maintaining the confidentiality ...
The Biden Administration recently announced that it is setting up a “Disinformation Governance Board” within the Department of Homeland Security. As an expert on free ...
Disinformation is a bit like driving. We all think we are good at identifying what is true and what is not, and that the ...
PDF of testimony available here Statement of Bradley A. Smith Before the Senate Finance Committee Subcommittee on Taxation and IRS Oversight United States Senate ...
As Americans, we all have the right to privately support causes we believe in. The last thing we need is for the IRS to ...
In response, Sens. Mike Braun (R-Ind.) and Mitch McConnell (R-Ky.) introduced legislation to protect the IRS reform and keep the agency out of political mischief. The “Don’t Weaponize ...
The Institute for Free Speech urges the Supreme Court to reverse a lower court ruling that could effectively close the courthouse doors to lawsuits ...
The IRS recently amended its nonprofit donor reporting rules to protect the identities of contributors. From now on, nonprofits (except for 501(c)(3) charities and ...