The Catholic University of America

CUA Law Professor Roger Colinvaux's op-ed on the IRS dark money decision was published in the Chronicle of Philanthropy.

How the IRS’s Stance on Donor Disclosure Corrupts the Nonprofit World


The Internal Revenue Service made clear last week just how broken federal oversight of nonprofits has become when it announced that nonprofits (other than charities) no longer need to tell the agency the names of people who give $5,000 or more.


Thus the IRS has decided it does not need to know the funding sources of advocacy groups like the American Civil Liberties Union and the National Rifle Association, which have charitable arms but raise a big share of their money through related tax-exempt organizations classified under Section 501(c)(4) of the tax code. Trade associations like the Chamber of Commerce, which are tax-exempt under another part of the tax code, are also affected.

The IRS’s change was in response to intense congressional and outside pressure and so should come as no surprise. And on the surface, the tax agency’s action may seem like a benefit for nonprofits because it further promotes donor privacy.
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Roger Colinvaux  

Professor Roger Colinvaux's
Areas of Expertise

Tax-Exempt Organizations

Charitable Deduction

Political Activities of Nonprofits

For additional information about our professors' areas of speciality, see Professor Colinvaux's faculty page.