IRC第4945(f)(2)条的五州要求

IF 2.2 Q2 PUBLIC ADMINISTRATION
R. Brooks
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引用次数: 0

摘要

美国选举中持续的低投票率需要补救。过时的立法限制了非营利组织参与无党派选民参与的能力。本文的重点是其中的一项立法,即《国内税收法》第4945(f)(2)条。首先,本文概述了该条款的立法历史,并强调了其通过的种族主义和阶级主义基础。通过讨论第4945(f)(2)条造成的持续损害,本文论证了对这一条款进行改革的必要性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Five-State Requirement of IRC Section 4945(f)(2)
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.
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来源期刊
Nonprofit Policy Forum
Nonprofit Policy Forum PUBLIC ADMINISTRATION-
CiteScore
2.80
自引率
18.80%
发文量
23
审稿时长
7 weeks
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