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Washington Post Compares Pros and Cons of Different Types of Tax-Exempt Organizations for Engaging in Political Activity

Paul Caron

Tuesday, September 28, 2004

Yesterday’s Washington Post reports on the pros and cons of § 501(c)(4)-(6) tax-exempt organizations v. § 527 tax-exempt organizations for engaging in political activity:

§ 501(c)(4)-(6) Groups:

Democrat-Backed Groups:

• Project Vote
• Sierra Club
• USAction
• Voter Education Fund

Republican-Backed Groups:

• Americans for Job Security
• Citizens United
• I Vote Values
• Institute for Legal Reform
• National Rifle Association
• The Battle for Marriage
• 60 Plus Association

§ 527 groups

Democrat-Backed Groups:

• America Coming Together
• America Votes
• America’s Families United
• Sierra Club Voyer Education Fund

Republican-Backed Groups:

• Progress for America
• Swift Boat Veterans for Truth

(Thanks to reader Steven Sholk for the tip.)

About the Author

Paul Caron Avatar
Paul Caron
Paul Caron was named Duane and Kelly Roberts Dean of Pepperdine University School of Law on June 1, 2017. Dean Caron joined the Pepperdine faculty in 2013 after serving as the Dorothy and Leonard Straus Distinguished Visiting Professor of Law in the spring semesters of 2010 through 2013. He served as Associate Dean for Research and Faculty Development at Pepperdine in 2015-2017. Before coming to Pepperdine, he was Associate Dean of Faculty and Charles Hartsock Professor of Law at the University of Cincinnati College of Law.
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