Will Camp Find Nefarious Motives in 501(c)(4) Examinations?

Is the IRS attacking constitutionally protected political speech in its current investigation of "targeted" contributions to 501(c)(4) organizations? First of all, are the gift tax examinations of five donors to section 501(c)(4) nonprofit organizations actually "targeted" missions...

Caplin & Drysdale Alert: The Gift Tax and Contributions to Section 501(c)(4) Organizations

July 11, 2011 On July 7, 2011, the IRS announced the suspension of enforcement activity focused on the gift tax implications of gifts to section 501(c)(4) organizations. The July 7 announcement comes in the wake of disclosure of five audits in progress of donors to such organizations. More information...