The Intersection of the Tax Code and Citizens United
Dallas Woodrum co-authored “The Intersection of the Tax Code and Citizens United” in 139 Tax Notes 169 (Apr. 8, 2013). This report discusses why Supreme Court decisions on campaign finance, including Citizens United, have resulted in a dramatic increase in the use of tax-exempt organizations to pool corporate money for political spending purposes. The report then proposes tax legislative changes that could remove many of the adverse effects of Citizens United.