Should 501(c)(4)’s Be Eliminated?

Debaters

• 

  A Unique and Useful Purpose

  Rosemary Fei, lawyer

  The I.R.S. needs to fix Section 501(c)(4) to address its use by abusive organizations, but we shouldn’t eliminate it.

• 

  Do Away With Them

  John D. Colombo, law professor, University of Illinois

  If you want to be a charity, be a charity; if you want to be engaged in the political process through lobbying or otherwise, pay taxes or register as a 527.

• 

  Require Disclosure of Their Donors

  Lloyd Hitoshi Mayer, law professor, Notre Dame

  Congress needs to revise the disclosure rules to target the political activity and apply those rules to all groups, regardless of tax classification.

• 

  Create a New Category

  Ellen Aprill, tax law professor, Loyola Law School

  By establishing a new exemption category of organizations that primarily lobby, we could help cure the schizophrenia that infects Section 501(c)(4).

• 

  Don’t Eliminate Them

  Doug Mancino, lawyer

  501(c)(4) exemption serves a useful purpose and actual or perceived abuses are capable of being addressed with minor legislative change and better enforcement.