Anonymous Speech and Section 527 of the Internal Revenue Code
87 Pages Posted: 16 Jan 2003
Abstract
In an attempt to avoid the traditional constitutional problems associated with campaign finance disclosure laws, campaign finance reform advocates took an alternative approach. Reformers amended the Internal Revenue Code and used the tax status of political organizations as a mechanism for encouraging campaign disclosure of campaign related spending. The reformers conditioned a political organization's tax-exempt status on the willingness of the organization to disclose its contributors and expenditures. This article deals with the constitutionality and wisdom of the recently enacted legislation and suggests possible alternatives.
Keywords: Section 527, campaign finance, disclosure, Buckley, political organization, tax exempt, Internal Revenue Code, tax policy
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