Monday, January 23, 2012

Cert. Denied In Challenge To Tax On Political Expenditures By Non-Profits

The U.S. Supreme Court today denied certiorari, refusing to grant review in Catholic Answers, Inc. v. United States, (Docket No. 11-511, cert. denied 1/23/2012). (Order List.) In the case, the 9th Circuit dismissed as moot a Catholic organization's challenge to the constitutionality of Section 4955 of the Internal Revenue Code. That section imposes an excise tax on political expenditures made by Section 501(c)(3) non-profit organizations.  (See prior posting.)