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].
People
Related Insights
26 July 2024
Video
Ten Minute Interview: Art Ownership
Brian Lucareli, director of Foley Private Client Services and co-chair of Foley’s Family Offices group, sits down with Lindsey Birch, associate and member of our Intellectual Property practice group, for a 10-minute interview to discuss art ownership.
26 July 2024
Foley In Fashion
Passing the Torch: Technology in the Opening Ceremony Fashion at the Paris Olympics
With the 2024 Olympic Games set in Paris, France, one of the world’s fashion capitals, athletics and aesthetics collide to take center stage at the much-anticipated opening ceremony.
25 July 2024
Foley In Fashion
SHEIN’s $1.9 Million Data Breach: A Cautionary Tale for Online Fashion Brands
The New York Attorney General fined fast-fashion company, Shein Distribution Corporation, $1.9 million for failing to properly handle a data breach in late 2022.