IRS

Organization Trends
Fake Charities Are Spending Millions to Help Democrats Win Elections
Fake charities such as the Voter Participation Center, State Voices, and the Voter Registration Project siphon tens of millions of dollars every year from billionaires and their charitable foundations to…
by Parker Thayer on October 3, 2022

Organization Trends
New IRS Complaint Alleges “Zuck Bucks” Groups’ Illegal Partisanship in 2020 Election
A newly filed complaint with the Internal Revenue Service (IRS) alleges that three tax-exempt organizations—the Center for Technology and Civic Life (CTCL), Center for Election Innovation and Research (CEIR), and…
by Hayden Ludwig on September 26, 2022

Special Report
Nonprofit Political Activities: Three Rivers of Money
On May 4, 2022, a subcommittee of the U.S. Senate Committee on Finance held a hearing on “Laws and Enforcement Governing the Political Activities of Tax Exempt Entities.” Scott Walter,…
by Scott Walter and Bradley A. Smith on August 19, 2022

Special Report
Nonprofit Political Activities: “Dark Money”
One of the largest challenges posed by the phrase “dark money” is that there is no clear definition of it. Politicians use the term with no legal precision but only…
by Scott Walter and Bradley A. Smith on August 19, 2022

Special Report
Nonprofit Political Activities: Dangers of Donor Disclosure
The story of the harms of donor disclosure in the modern era must highlight harassment of the NAACP. In the 1950s, Alabama attempted to force the NAACP to provide state…
by Scott Walter and Bradley A. Smith on August 19, 2022

Special Report
Nonprofit Political Activities: Lois Lerner
Final investigations by the Treasury Inspector General for Tax Administration and the Senate Finance Committee both concluded that the initial assessments of political targeting by the IRS were, in fact,…
by Scott Walter and Bradley A. Smith on August 19, 2022

Philanthropy
Some Suggestions for Improving the Form 990
Each year, tax-exempt, nonprofit organizations and foundations are required to file returns with the Internal Revenue Service (IRS). Most of these groups file Form 990, while § 501(c)(3) private foundations…
by Robert Stilson on March 28, 2022

Foundation Watch
Foundations Should Disclose Investments and De-Politicize Giving
An increasing number of private foundations are inserting sociopolitical considerations into their investment portfolios, just as many already do in their grantmaking. Those that choose to do so should be…
by Robert Stilson on March 7, 2022

CRC in the News
Black Lives Matter Is Lacking Accountability
Scott Walter discusses the Black Lives Matter Global Network Foundation (BLMGNF) as reports began circulating that BLMGNF had transferred millions to a Canadian charity to purchase a $6 million mansion…
by Scott Walter on February 3, 2022

Philanthropy
“Private Rights of Action” Against Violations of Charitable Law?
The new Texas law’s provision allowing private parties to file lawsuits against abortion providers who violate the law has given rise to questions about whether similar provisions might spread elsewhere, and to…
by Michael E. Hartmann on November 1, 2021