Political Tax Law after Citizens United: A Time for Reform
APR 22, 2010
4:30 PM - 5:30 PM
When handing down the recent U.S. Supreme Court decision in Citizens United v. Federal Election Commission, the majority criticized the chilling effect on First Amendment speech of complex, uncertain rules. The Internal Revenue Service uses a vague "facts and circumstances" approach to judge when a nonprofit organization engages in political campaign activity. Based on 30 years of experience wrestling with this problem, Mr. Colvin proposes a thorough reform of the federal tax law definition of political activity, with safe harbors, bright lines, and above all, simplicity and ease of understanding.
The biennial Norman A. Sugarman Memorial Lecture in Nonprofit Law is funded by gifts from Mr. Sugarman's law firm, Baker & Hostetler, LLP, its partners, and others to honor his memory and to continue his efforts on behalf of the philanthropic sector.
Gregory L. Colvin
Principal, Adler & Colvin
Greg Colvin is a principal with Adler & Colvin, a San Francisco-based firm committed to serving the legal needs of the nonprofit sector. His practice includes political and lobbying activities of nonprofit organizations, fiscal sponsorship, donor-advised funds, anonymous giving and grantmaking. He is the author of Fiscal Sponsorship: Six Ways to Do It Right.
|NOTE: EVENT takes place at Mandel Center for Nonprofit Organizations, Room 115
11402 Bellflower Road
Cleveland, Ohio 44106-7167
Free and open to the public. Registration is required
One hour of CLE credit will be available to lawyers who attend.
Reception to follow.