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Election-Campaign Law

: Election Law

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

By Rick Hasen

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Here is a guest post from my Loyola colleague Ellen Aprill: Recent discussions of whether gifts to section 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....

Full post as published by Election Law on October 31, 2010 (boomark / email).

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