Citizens United

Organization Trends
501(c)(4)s and “Dark Money”: Evolution of (c)(4)s
Nonprofit “social welfare” organizations are allowed to engage in partisan political campaigning without disclosing their donors under Section 501(c)(4) of the Internal Revenue Code and the Supreme Court’s decision in…
by Michael E. Hartmann on July 30, 2021

Organization Trends
501(c)(4)s and “Dark Money”: Origins of (c)(4)s
After the 16th Amendment permitting a federal income tax was ratified in 1913, Congress began defining what could and could not be taxed. The Senate Finance Committee amended a tax…
by Michael E. Hartmann on July 30, 2021

Organization Trends
501(c)(4)s and “Dark Money”: Regulatory Struggles
Section 501(c)(4) of the IRS Code makes a distinction between political speech and social welfare. This and subsequent rulemaking has led to "an 'anything goes' approach to these activities by…
by Michael E. Hartmann on July 30, 2021

Organization Trends
501(c)(4)s and “Dark Money”: A Definition of “Dark Money”
Sunlight and the Center for Public Integrity are just two among many organizations and allied journalists that track and criticize “dark money,” which define as political money whose source isn't…
by Michael E. Hartmann on July 30, 2021

Organization Trends
501(c)(4)s and “Dark Money”: Donor-Advised Funds
Another significant phenomenon in (c)(3) money flows is the use of donor-advised funds, also known as “DAFs,” which are the fastest-growing sector of philanthropy. DAFs allow a donor to deposit…
by Michael E. Hartmann on July 30, 2021

Organization Trends
501(c)(4)s and “Dark Money”: “Dark Money” Usage
The term "dark money" has entered the public discourse, often used (and misused) by the media and politicians. Among the examples is a serial offender: Sen. Sheldon Whitehouse (D-RI), whose…
by Michael E. Hartmann on July 30, 2021

Deception & Misdirection
Highlights from Scott Walter’s Answers to Questions for the Record from Sen. Whitehouse
“It is immoral for government to force citizens’ support of public causes to be made known to persons—in government and outside it—who would use the information to harass those citizens,”…
by Scott Walter on April 15, 2021

Featured Items
Scott Walter Testifies to a Senate Judiciary Subcommittee on “Dark Money”
My preferred definition of “dark money” came from a witty man who said: Dark money is support for speech the Left wants to silence. That definition reveals how “dark money”…
by Scott Walter on March 11, 2021

Featured Items
Scott Walter’s Written Statement Before the U.S. Senate Subcommittee
At Capital Research Center, where I work, we’re in our fourth decade of studying the sort of money flows discussed in the Captured Courts report issued by the Democratic Policy…
by Scott Walter on March 11, 2021

Featured Items
Capital Research, January 2021
Ken Braun examines how Participant Media, the creation of billionaire Jeffrey Skoll, is advancing an anti-capitalist environmental agenda. Michael Watson examines the down-ballot outcomes of the 2020 election and the…
by CRC Staff on March 8, 2021