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Brody, Evelyn --- "Reforming tax policy with respect to nonprofit organizations" [2018] ELECD 1361; in Harding, Matthew (ed), "Research Handbook on Not-For-Profit Law" (Edward Elgar Publishing, 2018) 484

Book Title: Research Handbook on Not-For-Profit Law

Editor(s): Harding, Matthew

Publisher: Edward Elgar Publishing

ISBN: 9781785369988

Section: Chapter 21

Section Title: Reforming tax policy with respect to nonprofit organizations

Author(s): Brody, Evelyn

Number of pages: 22

Abstract/Description:

This chapter considers the tax treatment of not-for-profit organizations in the United States of Australia, which are a product of federalism, constitutional commitments, legislative complexity and political culture. The chapter considers the implications of the notorious decision of the United States Supreme Court in Citizens United v Federal Election Commission, which has allowed tax exempt funds to be applied for political campaigning purposes via not-for-profit vehicles that are not subject to disclosure laws. It also addresses some of the ways in which the Inland Revenue Service functions as a de facto regulator of the not-for-profit sector in the US notwithstanding its mandate to collect and preserve the revenue. The chapter concludes by emphasizing that in the US the goals of not-for-profit law and regulation risk becoming ‘collateral damage’ in broader tax reforms.