June arrived with two election law cases at the Supreme Court. One is still pending: a highly anticipated decision on section 5 of the Voting Rights Act. The other, more frequently overlooked, was decided yesterday. And there are some quirks of the opinion that seem to depart from the swiftly congealing conventional wisdom that the states might actually have "won," and now need only run out the clock. [Read Comment]
As we described in Section 3.5 of the e-Book, which covers Tax-Exempt Organizations, 501(c)(3) organizations may not intervene in an election for or against and candidate. The IRS has recently started "inquiries" to determine if certain 501(c)(3)s violated their (c)(3) status by engaging in political intervention. You can find links here to information on various actions taken by the IRS.