Quote of the Day

From Bruce R. Hopkins, The Law of Tax Exempt Organizations (NY: John Wiley and Sons, 2003), p.192.

"'The exposition of propositions the correctness of which is readily demonstrable is doubtless educational. As the truth of the view asserted becomes less and less demonstrable, however, 'instruction' or 'education' must, we think, require more than mere assertion and repetition.' (National Alliance v. United States, 710 F.2d 868 (DC Cir. 1983)) ...Thus, the federal tax law does not contain a threshold, generic definition of the term educational, but rests on the concept that subjects spoken or written about must be objectively developed or founded...Inherent in the concept of educational is the principle that an organization is not educational in nature where it zealously propagates particular ideas or doctrines without presentation of them in any reasonably objective or balanced manner. The point is reflected in the income tax regulations that define the term educational, where it is stated 'An organization may be educational even though it advocates a particular position or viewpoint so long as it presents a sufficiently full and fair exposition of the pertinent facts as to permit an individual or the public to form an independent opinion or conclusion. On the other hand, an organization is not educational if its principal function is the mere presentation of unsupported opinion.'"

Required Student Lobbying and Tax Exempt Status of Universities

I have started reading about the impact of faculty telling students to write letters on behalf of candidates on the tax exempt status of the universities in which the professors teach. As I'm reading through a law book on section 501 c 3 it turns out that there have been revenue rulings on the subject of faculty telling students to campaign on behalf of a candidate. In Revenue Ruling 72-512 and 72-513 the IRS has held that a university is NOT participating in a political campaign by providing a political science course that requires the students' participation in political campaigns OF THEIR (the students') CHOICE nor by provision of faculty advisors and facilities for a campus newspaper that publishes the STUDENTS' editorial opinions on political matters. That contrasts with recent reports where the professor requires a given viewpoint. Also, an exempt broadcasting station that provides EQUAL air time to all electoral candidates in compliance with the Federal Communications Act does not violate the prescription against partisan political activities. (Bruce R. Hopkins, Tax Exempt Law of Organizations New York: John Wiley and Sons, 1983).

I am curious as to whether there have been subsequent revenue rulings about the kind of lobbying that has been reported in recent years (the book I have was published in '83). For example, there have been reports of professors requiring that students write letters on behalf of Kerry and of requiring that students take a required position regarding a law or proposed legislation.