Prof. Levinson publishes op-ed on IRS regulations in Roll Call

Associate Clinical Professor Jessica Levinson published an op-ed on proposed IRS regulations to expose so-called "dark money" from undisclosed campaign donors in Roll Call.


"In light of congressional inaction, here comes the IRS. The IRS’ proposed rules would affect particularly wily organizations known as social welfare organizations, which are nonprofits organized under section 501(c)(4) of the Internal Revenue Code. These organizations must have the promotion of social welfare as their primary purpose; 501(c)(4)s can engage in political activity as long as that activity is not their primary purpose. If these standards sound confusing, vague and susceptible to abuse, that is because they are."