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Political Action Committees

March 2, 2020 By Jasper L. (Jack) Cummings, Jr.

As election year gets into full swing, we are reminded that it isn’t just the Federal Election Commission political action committees (PACs) need to worry about. Our Federal Tax Group examines the tax pitfalls for tax-exempt organizations and one worrisome IRS ruling in particular.

  • The layers of PAC regulation
  • The most important tax variable
  • A surprising IRS ruling against a hospital charity

Click here to read the full advisory.

Filed Under: Federal Tax Advisory Tagged With: FEC, Federal Election Commission, IRS, LTR 202005020, PACs, political Action committee, Section 527

About Jasper L. (Jack) Cummings, Jr.

Jack Cummings is counsel in the Federal Tax Group of Alston & Bird in Raleigh and Washington, D.C. He served as IRS associate chief counsel (corporate) and chair of the Corporate Tax Committee of the ABA Section of Taxation.

[Read Bio]

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