The Tax Policy Center’s latest research report went viral last week, drawing attention in the presidential campaign and sparking a constructive discussion of the practical challenges of tax reform. Unfortunately, the response has also included some unwarranted inferences from one side and unwarranted vitriol from the other, distracting from the fundamental message of the study: [...]

Here’s a word association game: I say tax-exempt public charity. You say house of worship, soup kitchen, or university. You probably don’t think about secret back-room political operations or multi-billion dollar businesses. But you should. Increasingly, these organizations are straying from the charitable work that drove Congress to grant them tax-exempt status in the first [...]

The two big stories of this campaign season are voter backlash against Democrats and the rise of the so-called Super PACs– massive campaign funding organizations that use the tax law to protect the anonymity of their donors. These money laundries, organized as 501(c)(4) groups under the Internal Revenue Code, violate the spirit of the tax [...]