The Norman A. Sugarman Memorial Lecture in Nonprofit Law - "Political Tax Law after Citizens United: A Time for Reform" Presented by Gregory L. Colvin, Principal, Adler & Colvin
Date - Thursday, April 22, 2010
Location - The Mandel Center for Nonprofit Organizations on the campus
of Case Western Reserve University
Description -
When handing down the recent U.S. Supreme Court decision in Citizens
United v. Federal Election Commission, the majority criticized the
chilling effect on First Amendment speech of complex, uncertain rules.
The Internal Revenue Service uses a vague "facts and circumstances"
approach to judge when a nonprofit organization engages in political
campaign activity. Based on 30 years of experience wrestling with this
problem, Mr. Colvin proposes a thorough reform of the federal tax law
definition of political activity, with safe harbors, bright lines, and
above all, simplicity and ease of understanding.
Greg Colvin is a principal with Adler & Colvin, a San Francisco-based
firm committed to serving the legal needs of the nonprofit sector. His
practice includes political and lobbying activities of nonprofit
organizations, fiscal sponsorship, donor-advised funds, anonymous
giving and grantmaking. He is the author of Fiscal Sponsorship: Six
Ways to Do It Right.
Norman Sugarman, a graduate of Western Reserve University's Adelbert
College and School of Law, was a recognized authority in the area of
charitable giving and charitable tax-exempt organizations. 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.
