“Social Welfare” 501(c)(4) Organizations and Politics

Posted on Posted in National

The Wall Street Journal’s Law Blog, recently had a posting concerning the murky legislative history of the 501(c)(4) exemption to tax exempt organizations being allowed to be politically active [find it].

With big money players like the Koch Brothers and MoveOn.org (among others) taking advantage of this exemption, some (including President Obama) have called for limiting these organizations or repealing section 501(c)(4) altogether.

So now you’re thinking, I’d like to know more about these organizations.  You know the Law Library has you covered.  Check out these print titles:

  1. Understanding Nonprofit and Tax Exempt Organizations [KF6449 .C34 2012]
  2. Tax Exempt Organizations : Cases and Materials [KF6449 .C34 2008]

You may also be interested in these topical law review articles:

  1. I Went Down to the Crossroads: Lifting the Blindfold About the Origin of 501(c)(4) Political Advertisements, 46 U.S.F. L. Rev. 481
  2. Section 501(c)(4) Advocacy Organizations: Political Candidate-Related and Other Partisan Activities in Furtherance of the Social Welfare, 36 Seattle Univ. L. R. 1337
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