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501(c)(4)s and the Gift Tax: Legal Analysis

John R. Luckey,Erika Lunder-2012-08-10-University of North Texas Digital Library (University of North Texas)

TL;DRAbstract

This report discusses whether substantial donations to tax-exempt 501(c)(4) organizations are subject to the federal gift tax.

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This report discusses whether substantial donations to tax-exempt 501(c)(4) organizations are subject to the federal gift tax.

Keywords

Gift taxLaw and economicsBusinessLawEconomicsPolitical scienceDouble taxationDirect tax

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