Friday, February 15, 2019
Ellen Aprill's Review of Hamburger's "Liberal Suppression: Section 501(c)(3) and the Taxation of Speech"
Ellen Aprill (Loyola-LA) recently posted a review of Professor Philip Hamburger's (Columbia) "Liberal Suppression: Section 501(c)(3) and the Taxation of Speech" at HistPhil.org. HistPhil, which is "a web publication on the history of the philanthropic and nonprofit sectors, with a particular emphasis on how history can shed light on contemporary philanthropic issues and practice." Prof. Hamburger's book argues that, as a constitutional law matter,
https://lawprofessors.typepad.com/nonprofit/2019/02/ellen-aprills-review-of-hamburgers-liberal-suppression-section-501c3-and-the-taxation-of-speech.html
I, for one, am indebted to Professor Aprill's review of "Liberal Suppression." I started reading the book and put it aside because it seemed to me to be angry in tone. I intend to continue my reading with Prof. Aprill's review in mind and wondering whether there's a middle course to be navigated between: 1) removing restrictions on 501(c)(3) organizations on the one hand (Hamburger); and 2) leaving them in place while instituting a universal federal tax deduction or tax credit for charitable gifts (Aprill).
Posted by: Michael L. Wyland | Feb 17, 2019 2:15:00 PM