Wednesday, April 24, 2019

Everything You Wanted to Know About 501(c)(4)s But Were Afraid to Ask

D34_v_cWAAAOXk_The N.Y.U. Journal of Legislation & Public Policy has published an issue that comprehensively addresses legal issues relating to Internal Revenue Code section 501(c)(4) social welfare organizations. Here is the table of contents:

Introduction

Social Welfare Organizations: Better Alternatives to Charities?
Harvey P. Dale & Jill S. Manny

Articles

Examining the Landscape of § 501(c)(4) Social Welfare Organizations
Ellen P. Aprill

Social Welfare Organizations as Grantmakers
David S. Miller

A (Partial) Defense of § 501(c)(4)’s “Catchall” Nature
Lloyd Hitoshi Mayer

Social Welfare and Political Organizations: Ending the Plague of Inconsistency
Roger Colinvaux

The Tax Exemption Under I.R.C. § 501(c)(4)
Daniel Halperin

Practitioner Comment

Practitioner Perspectives on Using § 501(c)(4) Organizations for Charitable Lobbying: Realities and an Alternative
Rosemary E. Fei & Eric K. Gorovitz

Responses

Grantmaking Advice for Mega-Donors: A Second Opinion
Stephen Schwarz

Social Welfare Organizations as Grantmakers: Further Thoughts
Robert A. Wexler

An Exempt Status Sorting Hat
Richard Schmalbeck

Disclosing Donors to Social Welfare Political Activity
Kenneth A. Gross

The Importance of Using Affiliated § 501(c)(4) and § 501(c)(3) Organizations for Advocacy
Terence Dougherty

Realities and an Alternative
Jill S. Manny

Lloyd Mayer

https://lawprofessors.typepad.com/nonprofit/2019/04/everything-you-wanted-to-know-about-501c4s-but-were-afraid-to-ask.html

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