Subsidizing Hate: A Proposal to Reform the Internal Revenue Service's Methodology Test

Reed, Alex, Fordham Journal of Corporate & Financial Law

ABSTRACT

Although a wide variety of organizations may qualify as tax-exempt public charities, reform is needed to ensure that hate groups masquerading as educational organizations do not receive preferential tax treatment. Since 1986, the Internal Revenue Service has utilized a methodology test to determine when advocacy of a particular viewpoint may be deemed educational so as to qualify the underlying organization as a public charity. Because Service has been reluctant to apply the test rigorously, however, a number of hate groups have been able to obtain charitable status under the guise of operating as legitimate educational organizations. This Article argues that application …

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Publication information: Article title: Subsidizing Hate: A Proposal to Reform the Internal Revenue Service's Methodology Test. Contributors: Reed, Alex - Author. Journal title: Fordham Journal of Corporate & Financial Law. Volume: 17. Issue: 3 Publication date: July 1, 2012. Page number: 823+. © Fordham Journal of Corporate & Financial Law 2008. Provided by ProQuest LLC. All Rights Reserved.

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