New Posts

Feb 8, 2016

Top 400 Taxpayers See Tax Rates Rise, But There’s More to the Story

As Americans were gathering party supplies to greet the New Year, the Internal Revenue Service released their annual report of cumulative tax data reported on the 400 tax r...

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Feb 4, 2016

Chlorine Bleach Plants Needlessly Endanger 63 Million Americans

Chlorine bleach plants across the U.S. put millions of Americans in danger of a chlorine gas release, a substance so toxic it has been used as a chemical weapon. Greenpeace’s new repo...

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Jan 25, 2016

U.S. Industrial Facilities Reported Fewer Toxic Releases in 2014

The Toxics Release Inventory (TRI) data for 2014 is now available. The good news: total toxic releases by reporting facilities decreased by nearly six percent from 2013 levels. Howe...

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Jan 22, 2016

Methane Causes Climate Change. Here's How the President Plans to Cut Emissions by 40-45 Percent.

  UPDATE (Jan. 22, 2016): Today, the Bureau of Land Management (BLM) released its proposed rule to reduce methane emissions...

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ABA Also Recommends Guidance on Political Activity for Tax-Exempt Groups

The American Bar Association (ABA) Section of Taxation submitted recommendations for inclusion in the 2009-2010 Treasury Department and Internal Revenue Service (IRS) guidance priority list. Their recommendations included multiple items for nonprofit organizations.

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Tax-exempt Organizations’ Involvement in Hot-Button Issues Spurs IRS Complaints

The recent involvement of tax-exempt organizations in hot-button political issues has caused watchdog groups to question if the organizations are engaging in prohibited campaign intervention. The tax code prohibits certain organizations, including charities and churches, from intervening in any political campaign on behalf of, or in opposition to, any candidate for public office. The involvement of these organizations in political causes reflects the nonprofit sector’s valuable interest in social issues and public affairs. However, that interest is hampered by the uncertainty of what is allowed in many election-related activities.

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Report, Comments Reveal Need for Regulatory Clarity at IRS

Every year, the Department of the Treasury and the Internal Revenue Service (IRS) request public comments on recommendations for their Guidance Priority List to identify tax issues that should be addressed through regulations, revenue rulings, revenue procedures, notices, and other guidance for the year. OMB Watch recently submitted comments that urge the IRS to prioritize the creation of a bright-line definition of prohibited political activity for tax-exempt charities and religious organizations. Such clarity is particularly important given recent findings that IRS agents have not properly differentiated between permissible advocacy and activities that are considered partisan election intervention.

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Liberty U Drops Recognition of Democratic Club; Falwell Files Complaint Against AU

Liberty University (LU), a private, tax-exempt university founded by the late Evangelical Rev. Jerry Falwell, dropped official recognition of the university’s Democrat club due to the National Democratic Party’s platform on abortion and marriage equality, according to its Chancellor Rev. Jerry Falwell, Jr. Without official recognition the club cannot receive funding from the University or use the University’s name on anything affiliated with the club.

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Judge Rules Florida Electioneering Law Unconstitutional

A federal judge struck down a Florida electioneering law that requires groups to register with the state and submit financial reports if they mention candidates or issues in publications or on Web sites. The rules also applied to individuals who spend $100 or more on electioneering communications. The judge ruled that the law unconstitutionally limits political free speech.

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IRS Overstated Number of 2004 Political Activity Violations

A the request of the Senate Finance Committee, the Treasury Inspector General for Tax Administration (TIGTA) has issued an audit report on the Internal Revenue Service's (IRS) Political Activities Compliance Initiative (PACI) for the 2004 election season. PACI involves examinations of 501(c)(3) organizations for possible violation of the political campaign intervention prohibition.

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Surge of Voter Reform Efforts Spreads Across the Nation

There is a new surge of voter reform efforts sweeping the nation. Some of these efforts are designed to stimulate voter participation by easing barriers to voter registration through use of electronic mediums such as the Internet and e-mail. Other measures seek to impede the voting process in response to allegations of voter fraud during the 2008 elections, despite research indicating that voter fraud cases are rare and greatly exaggerated.

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Political Activity Report Delayed

BNA Money and Politics ($$) reports that Judith Kindell, the senior technical adviser to the director of the Internal Revenue Service (IRS) Exempt Organizations Division, has publicly stated that the report on prohibited political activity by charities during the 2008 election has been further delayed.

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Schumer Urges the President to Designate the VA as a Voter Registration Agency

Senator Charles Schumer (D-NY), the chairman of the Senate Rules and Administration Committee, wrote to President Barack Obama supporting the Department of Veterans Affairs (VA) as a voter registration agency. The letter states: "The Veterans Voting Support Act, offered by Senator Feinstein and co-sponsored by myself and you-when you were in the Senate-would have required the Department of Veterans Affair to provide nonpartisan registration services to the veterans it serves.

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Oral Arguments Indicate Court May Strike Down Key Voting Rights Provision

On April 29, the U.S. Supreme Court heard oral arguments in Northwest Austin Municipal Utility District No. 1 (NAMUDNO) v. Holder, a case in which a small utility district in Texas is challenging Section 5 of the Voting Rights Act of 1965. Section 5 was reauthorized in 2006 and applies to all or part of 16 states, including nine states in their entirety. It requires those states to seek federal approval before changing election rules or procedures due to past laws and practices that discriminated against and disenfranchised racial minorities.

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Resources & Research

Living in the Shadow of Danger: Poverty, Race, and Unequal Chemical Facility Hazards

People of color and people living in poverty, especially poor children of color, are significantly more likely...

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A Tale of Two Retirements: One for CEOs and One for the Rest of Us

The 100 largest CEO retirement funds are worth a combined $4.9 billion, equal to the entire retirement account savings of 41 percent of American fam...

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