Neither Death Nor Certainty for the 501(c)(4) Gift Tax

Anyone keeping tabs on the efforts of the Internal Revenue Service (IRS) to assess gift taxes on major donations to 501(c)(4) organizations should be wondering if the old adage regarding the certainty of death and taxes needs to be updated in the post-Citizens United era.

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Disclosing Dissension: Shareholders Push for More Control of Corporate Political Spending

Although the Federal Election Commission (FEC) is again trying to implement the Citizens United decision, shareholders across the country are refusing to wait for more control over corporate political spending.

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In the Aftermath of Citizens United, Courts Muddy the Waters on Political Engagement

While observers agree that Citizens United v. Federal Election Commission is already transforming the way political campaigns operate, courts cannot seem to agree what the decision truly means.

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