Abstract
Proponents of campaign finance reform generally assume that, by definition, all section 527 organizations are partisan, election-driven organizations. They also believe that by self-identifying to the IRS, these organizations receive substantial tax benefits. Based on these presuppositions, reformers argue that strict regulation of 527organizations is both constitutional and normatively beneficial. In this Essay, I argue that once section 527 is carefully analyzed from a tax perspective, it becomes evident that these assumptions are flawed. Ultimately, I conclude that section 527 should not be used as a mechanism for regulating campaign finance
Repository Citation
Gregg D. Polsky,
A Tax Lawyer's Perspective on Section 527 Organizations
, 28 Cardozo L. Rev. 1773
(2007),
Available at: https://digitalcommons.law.uga.edu/fac_artchop/1095
Originally uploaded in SSRN.