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Taxation & Estate Planning

: TaxProf Blog

Aprill: Section 501(c)(4) Organizations, the Gift Tax, and the Disclosure Rules

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Ellen P. Aprill (Loyola-L.A.), Section 501(c)(4) Organizations, the Gift Tax, and the Disclosure Rules: Recent discussions of whether gifts to § 501(c)(4) organizations that engage in candidate-related activity are subject to the federal gift tax have failed to make clear an important distinction. This important distinction is whether the contributor...

Full post as published by TaxProf Blog on November 01, 2010 (boomark / email).

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Aprill: Section 501(c)(4) Organizations, the Gift Tax, and the Disclosure Rules

More From Ellen Aprill on the AIP (c)(4) Controversy

Aprill on the Americans for Prosperity Foundation Tax Controversy

What is a Taxable Gift

Aprill: Tax Code Denies Business Deductions for Political Expenditures

New WI Disclosure Rules on Hold

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