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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

Lathrop GPM

Understanding the Proposed IRS Settlement Regarding the Johnson Amendment and Churches’ Political Speech Rights

Lathrop GPM on

To settle a case challenging the Johnson Amendment, the IRS has proposed to allow at least two churches to endorse candidates from the pulpit. This proposal has received widespread attention, but many questions remain...more

Bass, Berry & Sims PLC

Churches Can Now Endorse Political Candidates Without Losing Tax-Exempt Status

On July 7, the Internal Revenue Service (IRS) overturned  an over 70-year-old interpretation of the Internal Revenue Code via a federal court filing in the U.S. District Court for the Eastern District of Texas, which now...more

Venable LLP

Time to Rock the Vote? How Institutions of Higher Education Should Prepare for Supercharged Midterm Elections

Venable LLP on

It is no stretch to suggest that the upcoming midterm elections will be a hotbed of political activity across all spectrums. Each election cycle presents exciting opportunities for institutions of higher education (IHEs) and...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

Farrell Fritz, P.C.

Responding To The Democratic Party’s Tax Plans

Farrell Fritz, P.C. on

The Convention- The Democratic Party’s “virtual” convention last week seems to have gone pretty well. All the stars of the Party’s firmament were on hand and spoke in “virtually” one voice in their assessment of the...more

Stinson LLP

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

Stinson LLP on

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

K&L Gates LLP

Taxes and Politics Collide in New IRS Guidelines for 501(c)(4) Organizations: IRS Proposes to Restrict Political Activities of...

K&L Gates LLP on

On November 29, 2013, the Internal Revenue Service (“IRS”) issued proposed rules, “Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities” (78 Fed. Reg. 71535-71542 (Nov. 29, 2013)),...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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