Topics included:
- Overview of the Decision: What the Court Actually Said
- What Is Permitted Now
- What Must Be Disclosed
- What Has Changed: Types of Communications That May Be Paid with Corporate Funds:
- Expenditures by For-Profit Corporations
- Contributions to Advocacy Organizations
- Unenforceability of FEC Regulations prohibiting Corporate Communications With Employees & Vendors
- Types of Communications Now Permitted
- Expenditures by Nonprofit Corporations & Labor Unions
- Candidate -related expenditures – express advocacy / electioneering communications
- Unenforceability of FEC Regulations Prohibiting Voter Guides & Voting Records
- Membership communications — Protected & Enlarged
- Expenditures by For-Profit Corporations
- What Has NOT Changed:
- Disclaimer Requirements
- Donor Disclosure Requirements
- Contribution And Other Limits Unchanged
- Other Cases changing the Paradigm: SpeechNOW & Emily’s List
- Impact on State Laws Prohibiting Corporate Expenditures:
- Unenforceability of State Laws Prohibiting Corporate Expenditures Related to Candidates / Electioneering Prohibitions
- Review of tax treatment of the advocacy communications addressed in Citizens United and related political and lobbying communications and activities.
- For-profit companies
- Nonprofit advocacy organizations (501(c)(4))
- Nonprofit educational and charitable organizations ((501(c)(3))
- PAC’s, campaign committees, and other 527 organizations
- Impact of Citizens United on tax rules
- Direct impact (limited)
- Indirect impact (could be substantial)
- IRS tax enforcement in light of Citizens United
For more information, please contact Elie Harris at [email protected].
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