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In the News
How Did The IRS Get The Job Of Vetting Political Activity?
Professor Donald Tobin was interviewed by the Boston NPR station on its show Here & Now about the Internal Revenue Service's investigation into groups classified as social welfare organizations (marked by the 501(c)(4) tax classification). The IRS was in search of groups that are not focusing primarly on the social welfare of the country, but have a strong political advocacy facet. Political advocacy groups might want to be classified as 501(c)(4) organizations because under that classification they do not have to disclose their donors.
"The key is if you going to be engaged in candidate-type advocacy, and if you're going to intervene in elections and engage in election advocacy, we want disclosure of who your donors are," Tobin said.
“What groups are trying to do here is avoid having to disclose,” Tobin continued. “By earning the classification of social welfare, they’re avoiding the campaign disclosure that’s required for political organizations. So that’s really the underpinning of why we have this mess of the IRS having to get in and investigate and figure out whether an organization is political or not.”
Info & Analysis
Ohio House Committee Recommends Upholding Landis' Election Victory
Yesterday, an Ohio House of Representatives committee recommended 5-4 that the Ohio House uphold the election victory of Republican State Representative Al Landis over Democratic challenger Josh O'Farrell. In February, the Ohio Supreme Court sent the O'Farrell v. Landis record to the House for consideration. According to an article in the Canton Repository, committee chairman and State Representative Matt Huffman said he expects a vote by the full House later this month.
Election Law @ Moritz | The Ohio State University Michael E. Moritz College of Law | electionlaw@osu.edu
Please note: Election Law @ Moritz is nonpartisan and does not endorse, support, or oppose any candidate, campaign, or party. Opinions expressed by individuals associated with Election Law @ Moritz, either on this web site or in connection with conferences or other activities undertaken by the program, represent solely the views of the individuals offering the opinions and not the program itself. Election Law @ Moritz institutionally does not represent any clients or participate in any litigation. Individuals affiliated with the program may in their own personal capacity participate in campaign or election activity, or engage in pro bono representation of clients other than partisan candidates or organizations.
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Commentary
FAQ on social welfare organizations
Donald B. Tobin
The Frank E. and Virginia H. Bazler Designated Professor in Business Law and a senior fellow at Election Law @ Moritz explains the nuances of social welfare organizations and federal regulations related to them.
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