Defining Political Activity Under the First Amendment

Publication Date

3-2-2026

Journal

Tax Notes Federal

Abstract

In this article, Zelinsky examines Freedom Path, Minnesota Voters Alliance, and Wisconsin Right to Life and explains the proper test for identifying campaign intervention for purposes of section 501(c)(4).

Volume

190

First Page

1453

Last Page

1459

Publisher

Tax Analysts

Disciplines

Law | Tax Law

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