Do away with 501(c)(4)s? Colombo explains why in the NYT
Thursday, May 16, 2013
Professor John Colombo argues for the elimination of 501(c)(4) organizations. The problem with the (c)(4) designation, he writes, is that it is essentially a charity that is permitted to engage in unlimited lobbying and some significant amount of political campaign activity (as long as that activity isn’t the organization’s “primary purpose”) in exchange for denying the organization the ability to receive deductible charitable contributions.
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