News & Analysis as of

Internal Revenue Service Political Campaigns Federal Election Commission (FEC)

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.  
Holtzman Vogel Baran Torchinsky & Josefiak

In-Compliance - Holtzman Vogel's July 2025 Political Law Update

Supreme Court Preview: NRSC v. FEC - On June 30, 2025, the United States Supreme Court agreed to hear what may be the most significant campaign finance case since Citizens United freed corporate entities to spend...more

ArentFox Schiff

Staying on Course: Navigating Election Year Issues for Exempt Organizations

ArentFox Schiff on

With the 2024 election cycle underway, it is important for exempt organizations to understand and comply with relevant restrictions on political campaign activities to safeguard their tax-exempt status and avoid triggering...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

Alston & Bird

Political Action Committees

Alston & Bird on

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

Akin Gump Strauss Hauer & Feld LLP

Federal Court Paves the Way for Public Disclosure of Contributions to 501(c)(4) Organizations and the Supreme Court Acquiesces,...

On August 3, 2018, Judge Beryl Howell, the Chief Judge for the U.S. District Court for the District of Columbia, issued a ruling invalidating long-standing Federal Election Commission (FEC) regulations because the FEC had...more

Davis Wright Tremaine LLP

IRS Proposes Regulations to Define Political Campaign Activity by Section 501(c)(4) Organizations

The IRS and the Treasury Department have released proposed regulations that provide definitive rules regarding the activities of Section 501(c)(4) “social welfare” organizations that will be treated as political campaign...more

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