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Liberal Suppression: Section 501(c)(3) and the Taxation of Speech

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In the course of exempting religious, educational, and charitable organizations from federal income tax, section 501(c)(3) of the Internal Revenue Code requires them to refrain from campaign speech and much speech to influence legislation. These speech restrictions have seemed merely technical adjustments, which prevent the political use of a tax subsidy. But the cultural and legal realities are more disturbing.


Tracing the history of American liberalism, including theological liberalism a...