Faculty in the News

Donald B. Tobin Media Hits

The following is a list of selected media coverage for Donald B. Tobin. The links below will direct you to sites that are not affiliated with the Moritz College of Law. They are subject to change, and some may expire or require registration as time passes.

 

New Maryland Law Dean is Tax, Campaign Law Expert

April 15, 2014

Donald Tobin will be the next dean of the University of Maryland Francis King Carey School of Law.

 



University of Maryland law school names new dean

April 14, 2014

The University of Maryland Francis King Carey School of Law named an Ohio State University law professor as dean.

Donald B. Tobin will replace Phoebe Haddon, who will return to the law school's faculty. Haddon announced in June she would step down as dean at the end of this year school year. She has been in the role for five years.
 



http://www.oea.umaryland.edu/communications/news/?ViewStatus=FullArticle&articleDetail=22561

April 14, 2014

Jay A. Perman, MD, president of the University of Maryland, Baltimore (UMB), has named Donald B. Tobin, JD, dean of the University of Maryland Francis King Carey School of Law. Tobin succeeds Phoebe A. Haddon, JD, LLM, who will step down as dean at the end of the 2013-2014 academic year.
 



Campaign Donation Credit Encourages Some Political Participation

December 30, 2013

Professor Donald B. Tobin was quoted in a WCBE radio story about year-end political donations. Ohio, like some other states, offers a dollar-for-dollar tax credit for money given to candidates.

"We could have a political debate about whether this is good or bad. But I think that the people that are for it, are for it because it allows people to participate," he said. "Now, of course, the people who may take advantage of it may be more sophisticated taxpayers who know about tax credits."



IRS Targets Money Transfers in Social-Welfare Politicking

December 5, 2013

Professor Daniel Tobin was interviewed for a story on NPR about the IRS targeting donations to social welfare groups that cannot be tracked. The worry is that donors are using these types of donations to transfer money to political organizations. Tracking the money, Tobin said, is next to impossible under the current system.

"I think in many ways that's the most interesting interesting part of the regulation," he said.



IRS moves to curb tax-exempt groups' political activity

November 27, 2013

Professor Donald Tobin was quoted in a USA Today article about the IRS moving to limit the political activity of tax-exempt groups. No matter how much restriction the IRS puts on these types of groups, Tobin said they won't be able to make everyone happy.

"It's clear that the IRS is treading slowly into the waters, knowing that it's fraught with peril, and that they are starting to get ideas from people, which is exactly what they should be doing," said Tobin. "One of the big problems you had in this area is the IRS couldn't win. There are people like me who complain they haven't been enforcing enough. There are others who say they've been unfairly targeted."



Ohio law firms lined up for IRS employees

October 29, 2013

Professor Daniel Tobin was quoted in an article from the Associated Press about the IRS hiring lawyers to defend its employees in the case charging that the IRS targeted certain groups based on their political affiliation. For governmental organizations like the IRS, providing legal protections for employees is a necessity, Tobin said.

"No one would be willing to take these jobs at places like the IRS if the government wasn't willing to help protect them from legal suits like this," said Tobin



You will pay legal bills for workers sued in IRS scandal

October 29, 2013

Professor Daniel Tobin was interviewed for an article in the Cincinnati Enquirer about taxpayers paying the legal fees for the government employees involved in the scandal surrounding the Internal Revenue Service’s targeting of conservative groups. Tobin said taxpayers footing the bill is a common practice in these types of situations.

“No one would be willing to take these jobs at places like the IRS if the government wasn’t willing to help protect them from legal suits like this,” said Tobin. “While it doesn’t happen a lot that the government contracts with private counsel, in these kinds of cases, they almost have to.”



IRS scandal could lead to better defining of nonprofit campaign rules

June 9, 2013

Professor Donald Tobin was quoted in an article from the Lancaster Eagle Gazette about the scandal charging the IRS with targeting certain groups based on political affiliation. Though it's easy for the IRS to decipher whether most groups are tax-exempt or not, there is a growing gray area.

“For most of these groups, it’s not a problem at all,” Tobin said. “It’s when the organizations are trying to engage in this mix of political activity and social welfare, right in the middle of a campaign, it becomes very difficult.”



IRS scandal could lead to better defining of nonprofit campaign rules

June 9, 2013

Professor Donald Tobin was quoted in a Lancaster Eagle Gazette article about the need to clear up certain rules in the Internal Revenue Service in order to more accurately determine if groups can be classified as social welfare groups. He said that while most groups are easily classified into the 501(c)(4) tax-exempt category, changes throughout the years have created some more difficult decisions for the IRS. He said when groups want to engage in political activity near an election, things get tricky.

In the article, Tobin said experts have been calling for improvements to the 501(c)(4) rules for a decade because there has been abuse by entities filing for the exemption. In addition, he said the IRS has shown it has been reluctant to enforce the rules and incompetent when it tried to do so.

“We need to figure out a way to fix it so people’s faith in non-partisan enforcement in our tax laws is restored while there’s a means of assuring that those provisions are not being abused,” he said.



Karl Rove's Crossroads GPS, Other Nonprofits Juggle Definitions Of Political Activity

June 4, 2013

Professor Donald Tobin was quoted by the Huffington Post in an article about nonprofits which are under scrutinization after claiming to be social welfare groups despite involvement in political activity. The article touches on the idea that there are varied definitions of what political activity actually is, and what must be reported by these groups.

The article says the IRS rules -- the ones that matter for purposes of tax-exempt status -- lay out a more expansive, and more subjective, range of relevant political activity. To downplay their own campaign efforts, groups like Karl Rove's Crossroads GPS like to point publicly to only that political activity that falls under the Federal Election Commission's narrower, more circumscribed definition.

"The question is what definition are they using to determine whether their activity is political intervention," Tobin said.



Shrinking scandal

May 31, 2013

Professor Donald Tobin was quoted in a Toledo Blade editorial about the "shrinking scandal" revolving around the Internal Revenue Service. The editorial focuses on the fact that while there was an uproar of opposition when news broke that the IRS was monitoring certain social welfare groups, the IRS actually should have been conducting these investigations. Many of the groups in question had strong political ties.

Tobin said although some of the IRS's methods were questionable, it is understandable that some of the groups were flagged for review.

“While some of the IRS questions may have been over-broad, you can look at some of these groups and understand why these questions were being asked,” he said.
 



The IRS targeting of conservative groups: There's more to the story

May 28, 2013

Professor Donald Tobin was interviewed on WTOP, a radio station in Washington, D.C., about the Internal Revenue Service's investigation into some social welfare groups flagged for possible heightened political involvement. Tobin said the investigation into some of these groups was justified based on their political activity, but the IRS went wrong by using partisan criteria to flag groups for further investigation.

"The key is the IRS shouldn’t be singling out groups for a partisan purpose. They shouldn’t be using a partisan criteria. But it also shouldn’t be avoiding the enforcement of the law," Tobin said. "And so what we needed was a non-partisan process that examined organizations, because there were a lot of organizations that were pushing the envelope regarding whether they were properly social welfare organizations."



Groups Targeted by I.R.S. Tested Rules on Politics

May 27, 2013

Professor Donald Tobin was quoted in a front-page New York Times article about groups scrutinized by the Internal Revenue Service because of political activity. While some groups lamented they were being investigated unfairly, the article sheds light on the fact that some of these groups were actually devoting a significant amount of their resources to supporting a political agenda. Tax experts and former IRS officials said these activities would provide a legitimate basis for flagging them for closer review, as Tobin notes in the article.

“Money is not the only thing that matters,” said Tobin, a former lawyer with the Justice Department’s tax division. “While some of the I.R.S. questions may have been overbroad, you can look at some of these groups and understand why these questions were being asked.”



Some tea-party groups examined by the IRS indeed crossed the line

May 27, 2013

Professor Donald Tobin was cited in a Washington Post article about the Internal Revenue Service investigations into certain groups seeking tax-exempt status. While the IRS was initally criticized for its investigation into these groups, upon further consideration it has become clear that some of them were involved in overt political activity. Tobin backs up the point that some groups can be linked to activity that would lead for them to be flagged for closer review.

“Money is not the only thing that matters,” said Tobin, a former lawyer with the Justice Department’s tax division. “While some of the I.R.S. questions may have been overbroad, you can look at some of these groups and understand why these questions were being asked.”



How Did The IRS Get The Job Of Vetting Political Activity?

May 20, 2013

Professor Donald Tobin was interviewed by the Boston NPR station on its show Here & Now about the Internal Revenue Service's investigation into groups classified as social welfare organizations (marked by the 501(c)(4) tax classification). The IRS was in search of groups that are not focusing primarly on the social welfare of the country, but have a strong political advocacy facet. Political advocacy groups might want to be classified as 501(c)(4) organizations because under that classification they do not have to disclose their donors.

"The key is if you are going to be engaged in candidate-type advocacy, and if you're going to intervene in elections and engage in election advocacy, we want disclosure of who your donors are," Tobin said.

“What groups are trying to do here is avoid having to disclose,” Tobin continued. “By earning the classification of social welfare, they’re avoiding the campaign disclosure that’s required for political organizations. So that’s really the underpinning of why we have this mess of the IRS having to get in and investigate and figure out whether an organization is political or not.”



A Fine Line Between Social and Political

May 16, 2013

Professor Donald Tobin was quoted in a New York Times article about the law regarding investigation by the Internal Revenue Service into social welfare groups. The article circulates on Section 501(c)(4) groups (tax-exempt social welfare groups classified as having no political affiliation), which are defined by the tax code as “civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare.” However, a 1960 law states that these groups can intervene in politics as long as their primary focus is on social welfare.

Tobin argues that the tax law actually defines political advocacy much more broadly, “using a facts and circumstances” test that political ads placed by Section 501(c)(4) groups would fail.



How IRS Review of U.S. Nonprofits Erupted Into Scandal

May 14, 2013

Professor Donald Tobin was quoted in a Bloomberg Businessweek article about a scandal caused by the Internal Revenue Service’s review of political nonprofit groups. IRS employees had used keywords such as "patriot" and "Tea Party" to flag groups for extra scrutiny. In March 2010 a surge in Tea Party activism had led groups to form across the country, and some applied to the IRS to become 501(c)(4) organizations or social welfare groups.

Tobin said the benefits of 501(c)(4) status mean that the IRS can’t simply look at the organization’s stated purpose.

“You’re trying to get behind what people are saying and make sure what people are saying is really the truth,” he said. “That can seem very invasive but at some point it needs some kind of information about the group to determine whether it’s valid or it’s not.”



Furor could result in less IRS scrutiny of political advocacy groups

May 14, 2013

Professor Donald Tobin was quoted in an NBC News article about the Internal Revenue Service's scrutiny on certain types of independent advocacy groups. Such groups were flagged by the IRS for further investigation for if they had names such as "Tea Party."

Tobin, an expert on how tax laws apply to political activity, explained that “the IRS is always in a very precarious position” in trying to enforce rules on 501(c)(4) organizations since “whenever a group is being investigated, it may complain that it is being done for political reasons.”

He went on, explaining that “the IRS needs some way of culling through the mass of information that they get” in order to figure out which groups need further scrutiny. “The IRS does need some sorting device.” But, he said, “I wish the IRS had looked for a neutral term like ‘party’ rather than ‘Tea Party.’”



Tax of today has long history on file

April 15, 2013

Associate Dean Donald Tobin was cited in an article in the Columbus Disptach about the history of income-tax.



Wall Street Faults State Lobby Law

October 10, 2012

Professor Donald B. Tobin was quoted in a Wall Street Journal article on a new New York law that requires trade associations that lobby state government to publicly disclose their sources of funding. Banking and insurance groups are fighting against donor disclosure. "My gut tells me that New York would be able to say that there's a substantial relation between the disclosure requirement and an important government interest," Tobin said.



Rules of the Game: Shining a Light on Political 'Dark Money'

October 2, 2012

Professor Donald B. Tobin was quoted in a Roll Call article about "dark money" in politics. The article focused on 501(c)(4) social welfare organizations who do not have to disclose donors, being used to fund political ads.  Two such groups - Crossroads GPS and Americans for Prosperity - have spent $173.8 million on campaign ads, which is more than the top four super PACs combined. Where the money came from is unknown. The article says Tobin favors requireing tax-exempt groups like the ones above to disclose contributions and expenditures over $25,000. "Tobin also suggests allowing for external complaints regarding abuses of tax-exempt status and putting enforcement in the hands of an independent, nonpartisan commission made up of former IRS veterans," the article said.



What moochers? Government programs help almost all Americans

October 1, 2012

The Newark Star-Ledger quoted Professor Donald Tobin in an editorial demonstrating how Ann Romney and her horse Rafalca benefit from government benefits.  "My wife does dressage. We have a horse and we can’t deduct anything, because it’s a hobby,’" Donald Tobin, a tax law expert at Ohio State’s Moritz College of Law, told Forbes. "When I’m doing something that’s just for fun and not intended to make money, why should other people be subsidizing it?"



Charities' Abuse Of Tax Exemptions Is Putting Their Special Treatment At Risk

July 26, 2012

Professor Donald Tobin was referred to in a Forbes article for his addressing the House Ways & Means Oversight subcommittee about tax-exempt charities. The article was about charities that abuse tax exemptions.

The article was also published by The Christian Science Monitor.



Both Left And Right Got The Taxes On The Romneys' Olympic Horse Wrong

July 19, 2012

Professor Donald Tobin was quoted in an article by Forbes, which inquired about taxes and Mitt Romney’s investment into Rafalca, a horse to be rode by equestrian Jan Ebeling in the dressage competition at the London Olympics.

“My wife does dressage. We have a horse and we can’t deduct anything because it’s a hobby,’’ Tobin said. “When I’m doing something that’s just for fun and not intended to make money, why should other people be subsidizing it?”



Will the John Edwards case change campaign finance laws?

May 17, 2012

Professor Donald Tobin was quoted in an Alaska Dispatch article that analyzed whether the John Edwards case will affect campaign finance laws.

“If we lived in a different world and this money had gone to a nonconnected valid (super PAC), there would be no problem here,” Tobin said of Edwards’ association with super PACs. “This was not express advocacy. … It’s not electioneering, and it doesn’t even feel like a campaign contribution.”

The article was also published by MinnPost.



Buying A Political Ad? Let A SuperPAC Foot The Bill

March 16, 2012

Professor Donald Tobin weighed in on a National Public Radio article about the effects of super PACs on the 2012 GOP campaign, especially in regard to TV advertising. The article also ran online on Vermont Public Radio.

Tobin said, "One of the things that I think political scientists are going to look at is — is there a saturation point where you know there's just a law of diminishing returns ... you've reached everybody and they know your message and so shouting louder and longer doesn't necessarily help."



IRS May Make Political Groups Pay Dearly for Keeping Donors Secret -- And Out Them

March 8, 2012

Professor Donald Tobin was quoted in a Huffington Post article about the IRS investigating whether Tea Party organizations and perhaps political groups actually qualify for tax exemptions under the 501(c) (4) designation.

"The idea is to get the proper information from the organization so you can make the proper decision," Tobin said.



Secret money is funding more election ads

February 8, 2012

Professor Donald Tobin was quoted by The Washington Post in an article about campaign finance and super PACs in the wake of the Citizens United ruling. A tax law expert, Tobin said political advocacy groups are taking advantage of a murky legal landscape between tax and election laws.

He argues that many of the social-welfare groups now spending big on campaigns are flouting the intent of tax laws, which did not envision groups formed solely to dance on the line between issue advocacy and direct participation in elections.

“There’s no way that Congress expected groups like Crossroads GPS to be social-welfare organizations,” Tobin said. “They used to be groups that were focused on social welfare and did a little politics on the side. This has turned that idea on its head.”



Kasich seeks taxes on oil, gas drilling

January 18, 2012

Professor Donald Tobin was quoted in an article in the Columbus Dispatch regarding Governor John Kasich seeking to tax oil and gas drilling.

“The question is whether the tax is at such a level to discourage the activity,” Tobin said.



POLITICALLY ACTIVE NONPROFITS MAY SEE CONSEQUENCES

May 26, 2011

Professor Donald B. Tobin was quoted on a Center for Responsive Politics blog about the possibility of tax-exempt 501(c)(4) organizations having their status revoked for intervening in political campaigns. "Lots and lots of things that would not be considered 'express advocacy' by the FEC, the IRS would consider intervention in a political campaign," Tobin said.

 



I.R.S. may tax gifts to groups active in politics

May 12, 2011

Professor Donald B. Tobin was quoted in the New York Times, MSNBC.com, and other media outlets about the possibility the IRS may tax political contributions to certain types of organizations. “There are a whole heck of a lot of people misusing (c)(4) groups as a means of getting around campaign finance regulations, and we lack a coherent system of laws to deal with that,” said Donald B. Tobin, a legal expert on campaign finance and tax laws at the Moritz College of Law at Ohio State University. “Now here’s a stick, frankly, that says there are consequences for doing that.”



Secret Cash Dominates in State Court Races

May 12, 2011

Professor Donald B. Tobin was quoted in Business Week about the increase in unidentified donors contributing money to state judicial races.  Anonymous contributions are legal in both Michigan and Ohio—and that's the problem, says Donald B. Tobin, a professor at the Ohio State University Moritz College of Law who specializes in campaign finance. "Whenever you have a lack of disclosure, you have a feeling of corruption or the feeling that you're not getting a fair day in court."



Stakes are high in tax battle over Ohio casinos

May 10, 2011

Professor Donald B. Tobin was quoted in the Chillicothe Gazette regarding the battle between the state of Ohio and casino developers over taxes. Donald Tobin, a tax law expert at Ohio State University's Moritz College of Law, said casino developers are vulnerable on CAT because casinos are a new industry to the state, with no established precedents in Ohio law or general business practices. "Ohio courts are only bound by the law developed in Ohio," Tobin said. "It's an interesting case. The court is going to have a more difficult time interpreting the law given the lack of previous history and court decisions (regarding casinos in Ohio)."



Democrats opt for pragmatism on secret donors

April 29, 2011

Professor Donald B. Tobin was quoted on MSNBC in an article about political ads run by 501(c)(4) nonprofit organizations.  “The problem with highly connected people like Karl Rove or Bill Burton forming these groups is it is hard to believe that successful politicians will have no idea who gave to the independent organizations," Tobin said. He continued, "but that doesn’t mean that a successful president will not know who his friends are. “This clearly raises significant concerns regarding the corruption of money and politics. You have situations where donors and candidates know of the support but no one else. Large, secret, contributions are a recipe for abuse and corruption.”



Five 2012 story lines to watch in 2011

April 28, 2011

Professor Donald B. Tobin was quoted in an MSNBC article about the top five stories to watch for in the upcoming presidential election. Under number four, New Channels for Money, the story said: "Donald Tobin, an expert on the intersection of tax law and campaign finance law and a professor at Ohio State University’s Moritz College of Law, predicts 'an amazing explosion of these 501c4s in 2012.'”



Former TV anchor glad she challenged IRS

April 3, 2011

Professor Donald B. Tobin was quoted in a Columbus Dispatch article about a local television anchor who challenged an IRS ruling that prohibited her from deducting the cost of clothes and other business expenses on her taxes. The decision doesn’t surprise Donald B. Tobin, associate dean of the Ohio State University Moritz College of Law. Tobin teaches a class on federal income-tax law and uses the case of a saleswoman at a high-end clothing store as an example. In that case, the saleswoman argued that she had to wear clothing from the store while she worked, but that she never would have worn it otherwise, so she deducted the cost as a business expense. The IRS disallowed the deduction. “It only cares about whether you can use it, not if you actually do use it,” Tobin said.



Tobin: CEOs Shouldn’t Use Corporate Treasury as Personal Political Piggy Bank

November 2, 2010

Professor Donald B. Tobin recently published an Opinion Editorial in Roll Call about CEOs contributing company funds in support of political candidates. The piece states: “A corporation can have a business purpose for making a political contribution, and such a contribution would not necessarily violate the executive’s fiduciary duty to the shareholders, but the CEO cannot make a contribution from the corporation that is based solely on the CEO’s friendship with the candidate. CEOs simply cannot use the corporate treasury as a personal piggy bank.”



Secret campaign contributions: Are they breaking the law – or just bending it?

October 27, 2010

Professor Donald Tobin was recently mentioned in The Christian Science Monitor is a story about massive campaign funding organizations that use the tax law to protect the anonymity of their donors. The story states: “What could the IRS do about it? According to Ohio State tax professor Donald Tobin, quite a lot actually. (Thanks to the TaxProf blog for posting this). It could subject the donors to the gift tax. It could reclassify these groups as Sec. 527 organizations, which would require them to name their sugar daddies. It could sanction the lawyers who give the green-light to these outfits. Another option: The IRS could sanction the SuperPACs themselves and make them pay tax on those funds they improperly contribute to campaigns.”



Republicans' secret formula — 501(c)(4)

October 21, 2010

Professor Donald B. Tobin was quoted in a Los Angeles Times story editorial about the use of 501(c)(4) organizations in political campaigns. The story states: "‘The IRS ought to act, but this is not their fight,’ Donald B. Tobin, a professor of tax law at Ohio State, told me. ‘Their mission is to collect revenue, not to regulate political campaigns.’”



GOP-linked punk rock ministry says executing gays is ‘moral’

May 25, 2010

Professor Donald B. Tobin was quoted in a Minnesota Independent story about a ministry linked to the Republican Party of Minnesota that has called the execution of gays “moral.” The story states: “Donald Tobin, a professor of election law at Ohio State University’s Moritz College of Law, said, ‘In light of how blatant some nonprofits have been, this seems like it’s the lesser of the blatant.’ He said the IRS looks at all the facts and circumstances to see if a nonprofit has intervened for or against a candidate for office.”



A Few Quirky Tax Breaks That Aren't Going Away

May 8, 2010

Professor Donald Tobin was mentioned in a Wall Street Journal story about “quirky” tax breaks. The story states: “This provision has some twists. Donors to 529 college-savings plans may bunch up to five years of annual gifts—as President Barack Obama and his wife, Michelle, did for their daughters a few years ago. If circumstances change, the donor can withdraw the money with little or no penalty, says Donald Tobin of Ohio State University.”



Filing errors keep candidates off ballot

September 3, 2009

Donald Tobin was quoted in a Columbus Dispatch article regarding the technical errors made on ballets by several candidates for the Columbus City Council election in November.  The story states: "Bexley resident Donald Tobin, an associate dean at Ohio State's Moritz College of Law, said the intent of the law seems to be to keep somebody from running in two forms, or running in the general election as a write-in after losing in the primary. An advisory from Secretary of State Jennifer Brunner's office in 2007 said the law applies to people who have filed to run for an office, even if that filing was rejected and they never actually were on a ballot. The result, Tobin said, is that people who make a technical error on a petition to run get tossed out. 'You have a law that is being interpreted in a way that actually hurts the process,' he said. 'The people who lose are not just the candidate, but also the people who wanted to elect that candidate.'"



Man: Tax-refusal statement was to 'create the discussion'

September 2, 2009

Professor Donald Tobin was quoted in an article on Columbus Local News web site about a Westerville man’s refusal to pay school property taxes citing that the Supreme Court of Ohio ruled the state’s school funding system unconstitutional. The story states: “ ‘The supreme court's rulings in DeRolph v. Ohio don't invalidate local rules on the collection of property taxes,’ said Ohio State University law professor Donald Tobin, associate dean for faculty.

‘What they said was that the formula used by the state for school funding was unconstitutional, but they did not invalidate laws requiring citizens to pay property taxes,’ said Tobin, who specializes in tax law.”



Voteless suburbanites feed city treasury

August 1, 2009

Professor Donald B. Tobin was quoted in a Columbus Dispatch article on the proposed income tax increase in Columbus that will have an affect on suburbanites, though they cannot vote on the issue. The story states: “Washington, D.C., is the only place Tobin could think of where it's illegal to tax people who live in the suburbs. ‘It's not necessarily completely fair, but it's constitutional,' he said. 'And it's not bad to pay Columbus. I live in Bexley, and Bexley wouldn't be anything if Columbus wasn't sitting next door.’”



Opponents question Ohio governor on slots revenue

June 23, 2009

Professor Donald Tobin was quoted in an Associated Press story regarding Ohio Gov. Ted Strickland’s proposal to implement slot machines into the state’s lottery. The story states: “But Ohio State University law professor Donald Tobin said opponents were ‘in a bind’ because Ohio law gives the Legislature the ability to expand the lottery.”



Nashville pastors shun national pulpit protest

September 30, 2008

Professor Donald Tobin was quoted in a Tennessean story that was also published in the USA Today about ministers around the country who purposefully endorsed presidential candidates from the pulpit, knowing that it possibly was a violation of their tax exempt status set by the IRS. The story states: “Ohio State law professor Donald B. Tobin, who specializes in tax and campaign finance, says if preachers want a tax break they have to live by IRS rules. ‘The Supreme Court has said that you are not entitled to a tax exemption,’ he said. ‘What is interesting to me is that churches feel they have a right to the benefit no matter what they do.’”



Partisan Sunday Sermons Test Federal Tax Laws

September 29, 2008

Professor Donald Tobin was quoted in a Wall Street Journal about U.S. ministers who endorsed presidential candidates from their pulpits. The story says: “Briefed on the content of the sermons by Messrs. Card, Emrich and Bacon, Donald Tobin, associate law-school dean at Ohio State University and a former Justice Department attorney, said they all broke the law. ‘He's using church resources in order to make his endorsement known. That's a violation,’ Mr. Tobin said, referring to Mr. Emrich in Wisconsin. ‘It's going to be very difficult for the IRS not to take action" against the protest, he said. ‘They may go after the most egregious....They can't in any kind of good administration of the Internal Revenue codes allow people to blatantly violate them.’”



Three courts clear way for early voting in Ohio

September 29, 2008

Professor Dan Tokaji was quoted in an Associated Press story about three rulings in Ohio courts regarding a weeklong time that new Ohio voters can register to vote and cast an absentee ballot almost immediately afterwards. “‘There are some forces in the Republican Party that seem bound and determined to suppress the vote by any means necessary,’ said Dan Tokaji, an elections law expert at The Ohio State University who filed a friend-of-court brief siding with Brunner.”



Ministers plan pulpit protest over endorsement law

September 27, 2008

Professor Donald Tobin was quoted in a Detroit Free Press stories about ministers who were being encouraged to endorse presidential candidates from their pulpits. The story states: “Ohio State law professor Donald Tobin, who specializes in tax and campaign finance, says that if preachers want a tax break, they have to live by IRS rules. ‘The Supreme Court has said that you are not entitled to a tax exemption,’ he said. ‘What is interesting to me is that churches feel they have a right to the benefit no matter what they do.’”



Politics From Pulpit Will Deliver Challenge to IRS

September 24, 2008

Professor Donald Tobin was quoted in a Wall Street Journal story about U.S. ministers being encouraged to endorse a presidential candidate from their pulpits on Sunday. The story states: “Some experts say the churches are misguided, and their nonprofit status can be lawfully regulated. ‘Congress has created a provision’ to exempt churches from taxes, ‘and that provision has restrictions,’ says Donald Tobin, associate law-school dean at Ohio State University and a former Justice Department attorney. Churches ‘are obligated to follow them if they want the benefit.’”



TV ad backing gay marriage doesn't mention Prop. 8

August 18, 2008

Professor Donald Tobin was quoted in a Los Angeles Times story regarding a television advertisement backing same-sex marriages. The commercial’s producers say that the advertisement is not intended to defeat California’s Proposition 8, which would ban same-sex marriages in the state. “The ad calls on people to 'support the freedom to marry,' " said Donald B. Tobin, a professor at Ohio State University's Moritz College of Law and an expert on tax and election law. "In the midst of an initiative campaign, this kind of call-to-action advocacy should be seen as lobbying against the current initiative."



TV ad backing gay marriage doesn't mention Prop. 8

August 16, 2008

Professor Donald B. Tobin was quoted in the Los Angeles Times in an article reviewing the legality of some campaign ads involving California's Proposition 8. "The ad calls on people to 'support the freedom to marry,' " said Donald B. Tobin, a professor at Ohio State University's Moritz College of Law and an expert on tax and election law. "In the midst of an initiative campaign, this kind of call-to-action advocacy should be seen as lobbying against the current initiative."



Obama Pastors' Sermons May Violate Tax Laws

March 10, 2008

Professor Donald Tobin was quoted in a Wall Street Journal story about the nonprofit organizations campaigning on behalf of presidential candidates. “Donald Tobin, an associate dean at Ohio State University law school, who formerly worked for the Justice Department on nonprofit tax matters, adds that nonprofits cannot make endorsements or engage in a ‘pattern and practice that is designed to support one candidate over another.’ After being read sections of the Trinity sermons by the Journal, he said, ‘There does seem to be a pattern of attempting to tip the scales in a way for Barack Obama. And churches shouldn't be doing that.’"



'Corporation sole' viewed as tax scam by experts

October 1, 2007

Professor Donald Tobin was quoted in the Montgomery Advertiser regarding an IRS warning to self-proclaimed clergy members who are attempting to misuse a law to avoid paying federal income taxes. The story states: “Donald B. Tobin, a former U.S. Department of Justice tax attorney, said challenging the IRS on corporation soles is almost pointless. ‘Nobody has ever succeeded with one of these,’ said Tobin, who now teaches law at Ohio State University.”



Judge bails on lawsuit involving religion

July 28, 2007

Professor Donald Tobin was quoted in a Columbus Dispatch story about a Franklin County judge’s decision to dismiss a case against a local pastor accused of taking nearly $1 million from his congregation. The story says: “(Judge Charles A.) Schneider's concern about getting involved in church matters is understandable, but he's taken a fairly broad view of what an ecclesiastical decision would be, said Donald Tobin, an Ohio State University law professor who specializes in nonprofit organizations. ‘Courts have been willing to intervene in order to ensure that church funds are not diverted for illegal purposes,’ he said.



Ministers back Blackwell, challenge IRS

August 29, 2006

In a Columbus Dispatch article about Christian ministers publicly announcing their endorsement for Secretary of State Ken Blackwell for governor and challenging an IRS crackdown on political activities by churches, Professor Donald Tobin said he saw nothing improper. He said the event was not held on church property and didn't employ church resources and the pastors emphasized they were speaking as individuals. "My call if I were their lawyer is that what they're doing is OK," Tobin said. "I think it's really important for those of us who don't like active involvement of churches in politics to recognize that there are still First Amendment issues that allow these pastors to speak out. And maybe it's an important thing for voters. Why is it bad for voters to know that these people ... support Ken Blackwell?"



Romney aided conservative groups

August 17, 2006

Professor Donald Tobin is quoted in this Boston Globe story on Massachusetts Governor Mitt Romney's private foundation giving $50,000 in 2005 to two prominent conservative think tanks that have provided him with a platform as he readies for a potential run for president. "There is a political interest here that says why is Mitt Romney now giving his money to the Heritage Foundation and what is he trying to accomplish?" said Tobin. "But if I were a Republican candidate, it would absolutely make sense to give money to organizations that would promote issues I support."



The Senate Takes a Look at All Those Happy Pamphleteers

March 12, 2006

Professor Donald Tobin was quoted in this New York Times article about a little-known Senate lobbying proposal that would require the disclosure of money spent on the kind of grassroots campaigns that involve paying lobbyists to recruit large numbers of people to call or write or e-mail their lawmakers and press their views on, say, school prayer or trigger locks or greenhouse gases.



How to Avoid a 'Nuclear' Disaster: Fast-Track Judges

May 12, 2005

Read Professor Donald Tobin's op-ed piece in Roll Call that addresses the current controversy surrounding the filibuster and judges.



The Morning After: Ohio As Ground Zero

November 3, 2004

Professor Donald Tobin was interviewed on Democracy Now concerning provisional ballots.



Ohio's Provisional Ballots Delay Election Conclusion

November 3, 2004

Bloomberg reported possible legal battles that could be fought after the election. Professor Donald Tobin said that a lot of the disputes were worked out beforehand.