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…
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…
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,…
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…
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…
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…
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…
A little more than 25 years ago, on July 30, 1996, President Bill Clinton signed into law what was called the Taxpayer Bill of Rights. The law included new “intermediate…
Paul Streckfus is editor of the EO Tax Journal, a daily e-mail update of information, with commentary and analysis, for practitioners and scholars of exempt organizations (EO) tax law. It is thus…
Paul Streckfus is editor of the EO Tax Journal, a daily e-mail update of information, with commentary and analysis, for practitioners and scholars of exempt organizations (EO) tax law. It is thus…