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Internal Revenue Service PACs

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Lippes Mathias LLP

Understanding the Rules Surrounding Campaign Donations

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With the start of a new year come ample fundraising opportunities for upcoming elections. As a result, it is important to understand the rules around donating and becoming aware of certain contribution limits. If you plan to...more

Hogan Lovells

Coronavirus: The Hill and the Headlines, March 2021 # 10

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In Washington: Congressional Democrats are urging the Treasury Department and IRS to “take every effort” to implement a new tax exemption for unemployment benefit recipients. The just-signed coronavirus relief law makes...more

Gerald Nowotny - Law Office of Gerald R....

Lincoln Project Founders Have Tax Problems - Two of the people behind the anti-Trump PAC have six-figure debts with the IRS.

The Lincoln Project, an anti-Trump political action committee, has been making headlines for churning out viral videos that question the president’s fitness for office. The PAC, founded by a group of Republican political...more

Foley & Lardner LLP

IRS Rules that PAC Sponsored by a For-Profit Subsidiary of a 501(c)(3) Health Care System Parent Violates Prohibition on Political...

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In a January 31, 2020 private letter ruling (PLR 202005020), the IRS ruled that where a Parent 501(c)(3) non-profit organization was providing administrative services to a for-profit Subsidiary, the Subsidiary’s creation and...more

Alston & Bird

Political Action Committees

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It isn’t just the Federal Election Commission political action committees (PACs) need to worry about. Our Federal Tax Group examines the tax pitfalls for tax-exempt organizations and one worrisome IRS ruling in particular....more

Stinson LLP

PACs, Campaigns and Dark Money: What is the Law?

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In 2016, Missouri voters enshrined new campaign finance laws in the state constitution. The Missouri Ethics Commission issued several interpreting opinions and a federal court has enjoined parts of the law as...more

Genova Burns LLC

Explaining Jon Stewart’s Monologue on Campaign Finance

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After more than 16 years at the helm of The Daily Show, Jon Stewart hosted his final episode last night. The hour-long show devoted most of its running time to Stewart saying farewell to the correspondents and staffers who...more

Genova Burns LLC

What is a Super PAC?

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The Wall Street Journal’s Washington Wire has reported that in the first half of 2015, presidential Super PACs have raised a total of $211,457,755. This money is in addition to money raised directly by presidential candidate...more

Foley & Lardner LLP

Rules Tax-Exempt Health Care Organizations Need to Know

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It’s that time again – another election year. And if your organization is exempt under Section 501(c)(3) of the Code (“Exempt Organization” or “EO”), the EO cannot participate in, or intervene in, any political campaign on...more

Genova Burns LLC

New Jersey says No to SuperPACs

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Today, the New Jersey Election Law Enforcement Commission issued Advisory Opinion 01-2013 holding that a committee organized under Section 527 of the IRS code and intending to make solely independent expenditures (i.e.,...more

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