Thursday, April 19, 2012
4:30-5:30 p.m.
1 hour of CLE credit will be available.
Case Western Reserve University
School of Law
11075 East Boulevard
Room 157
Reception to follow in the ground floor rotunda
This event is free, but registration is required.
Seating is Limited.
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Political Activities of Exempt Organizations:
Do’s and Don’ts during an Election Cycle
Presented by Ellen Aprill, Professor of Law and John E. Anderson Chair in Tax Law, Loyola Law School, Los Angeles
Every time we turn around these days, it seems, we are hearing about PACs, Super PACs, and the role of section 501(c)(4) organizations in the current presidential campaign. Section 501(c)(4) organizations have attracted particular attention. Many commentators have charged that politically active 501(c)(4) organizations are violating their requirements for tax exemption. Others have been advocating a change to the law to require public disclosure of donors to politically active 501 (c ) (4) organizations. Professor Aprill will evaluate the current controversy. After describing the rules that now govern the political activities of section 527 organizations and section 501(c)(4) organizations as well as other section 501(c) organizations, she will describe the activities of some specific organizations, to the extent public information is available, and evaluate proposed changes to the law.
Ellen Aprill holds the John E. Anderson Chair in Tax Law at Loyola. Since joining the Loyola faculty in 1989, she has taught classes on individual income tax, partnership tax, corporate tax, estate & gift tax, employee pensions and benefits, exempt organizations, and trusts & wills. Her publications consider federal tax law, the legislative process, and statutory interpretation, with an emphasis on tax policy, exempt organizations and governmental entities.
Professor Aprill received her A.B. with High Honors and Distinction from University of Michigan, her M.A. from the University of California at Los Angeles, and her J.D. magna cum laude from Georgetown University Law Center. Following graduation, she served as a law clerk to the Honorable John Butzner of the U.S. Court of Appeals for the Fourth Circuit and to the Honorable Byron R. White, Associate Justice, U.S. Supreme Court. She then practiced for several years with the law firm of Munger, Tolles & Olson in Los Angeles and spent two years in the Office of Tax Policy in the U.S. Department of the Treasury in Washington, D.C.
The biennial Norman A. Sugarman Memorial Lecture in Nonprofit Law is funded by gifts from Mr. Sugarman’s law firm, Baker & Hostetler, LLP, its partners, and others to honor his memory and to continue his efforts on behalf of the philanthropic sector.
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