USA - May 25 2016
This memorandum summarizes the rules of the road for setting up and operating federal Super PACs, which are groups formed primarily to make…
Janice M. Ryan, Ronald M. Jacobs.
USA - July 19 2016
What do the campaigns of Sarah Palin, John McCain, Ted Cruz, Donald Trump, Newt Gingrich, Rand Paul, Ralph Nader, Ronald Reagan, Mike Huckabee…
Joshua J. Kaufman, Margaret C. Rohlfing, Ronald M. Jacobs.
USA - July 18 2018
On Monday, July 16, 2018, the Treasury Department and Internal Revenue Service (IRS) announced that 501(c)(4) and 501(c)(6) tax-exempt organizations…
Cynthia (Cindy) M. Lewin.
USA - May 25 2016
This memorandum summarizes the rules of the road for Maryland Super PACs, which are groups formed primarily to make "independent expenditures" or…
Janice M. Ryan, Ronald M. Jacobs.
USA - March 7 2018
A little-noticed provision tucked away in the recently enacted Tax Cuts and Jobs Act (TJCA) will affect associations that lobby at the local level…
Christopher N. Moran, George E. Constantine, Ronald M. Jacobs.