Abstract
Abstract Consistently low rates of voter turnout in U.S. elections demand remedy. Antiquated legislation limits the ability of nonprofits to contribute to nonpartisan voter engagement. The article focuses on one piece of such legislation, section 4945(f)(2) of the Internal Revenue Code. First, the article outlines the legislative history of this provision and highlights the racist and classist basis of its passage. Through discussion of the ongoing harm caused by section 4945(f)(2), the article demonstrates the need for reform of this provision.
Highlights
Section 4945(f)(2) of the Internal Revenue Code prohibits private foundations from receiving tax exemptions on contributions to charitable organizations for conducting voter registration drives, unless the drives are conducted in at least five states (26 U.S.C.S. § 4945)
The article focuses on one piece of such legislation, section 4945(f)(2) of the Internal Revenue Code
The article outlines the legislative history of this provision and highlights the racist and classist basis of its passage
Summary
Section 4945(f)(2) of the Internal Revenue Code prohibits private foundations from receiving tax exemptions on contributions to charitable organizations for conducting voter registration drives, unless the drives are conducted in at least five states (26 U.S.C.S. § 4945). Section 4945(f)(2) of the Internal Revenue Code prohibits private foundations from receiving tax exemptions on contributions to charitable organizations for conducting voter registration drives, unless the drives are conducted in at least five states Section 4945(f)(2) became law as part of the Tax Reform Act of 1969 Since its inception, this provision has been criticized as a means of voter suppression. Public testimony reveals section 4945(f)(2) as a racially motivated reaction to the role of private foundations in increasing voter turnout of people of color during the Civil Rights Movement. This provision is relatively brief, its implications are pervasive and detrimental to the function of nonprofits and democracy. Analysis of the legislative history of section 4945(f)(2) and the consequences of its passage illustrate the urgent need to change this provision
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