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Business Associations Keyed to Diamond, 6th Ed.
Regan v. Taxation With Representation
Citation:
461 U.S. 540 (1983)Facts
Taxation With Representation of Washington (TWR) was formed to take over the operations of two nonprofit corporations: one with § 501(c)(3) status that published a journal and engaged in litigation, and another with § 501(c)(4) status that attempted to influence legislation. TWR applied for § 501(c)(3) status, which would allow it to receive tax-deductible contributions, but was denied because a substantial part of its activities would consist of attempting to influence legislation. TWR then brought suit challenging the constitutionality of the lobbying restriction in § 501(c)(3), arguing that it violated the First Amendment and the equal protection component of the Fifth Amendment’s Due Process Clause. TWR particularly objected to the fact that veterans’ organizations under § 501(c)(19) could receive tax-deductible contributions while engaging in substantial lobbying.
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