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The IRS' proposed new regulations curtailing political speech for 501(c)4 orgs are patently unfair, argues Douglas Levene in NRO.

"The IRS has just proposed new regulations that would effectively prevent many so-called 501(c)(4) organizations from engaging in political activity. These regulations are deeply flawed both from tax and First Amendment perspectives and should be opposed by anyone who supports free speech. Unfortunately, there seems to be a great deal of confusion about what 501(c)(4) organizations are and why they are tax-exempt (though donations to them are not tax-deductible). Once these points are understood, the unfairness of the proposed new regulations is laid bare."

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