Holding the Service's Feet to the Fire: Applying Citizens United and the First Amendment to the IRC § 501(c)(3) Political Prohibition

Engage Volume 11, Issue 3, December 2010

The Supreme Court’s recent decision in Citizens United v. FEC will have a lasting and profound impact on the future of campaign finance regulation. Citizens United will impact several other areas of law as well, not the
least of which is federal tax law. This article explains how Citizens United—and the First Amendment—apply to the law of tax exempt organizations generally, and Internal Revenue Code Section 501(c)(3) specifically.