Research and Writing

Questions and Problems for With Lloyd Peake, Political Activity of Tax Exempt Churches, Particularly After Citizens United v. FEC and California Proposition 8's Ban on Same-Sex Marriage, 9 North Carolina First Amendment Law Review 448-485 (2011)

(Please be sure to include in your answer to each question a citation, where appropriate, to primary authority.)

1.

(a) What are the restrictions in I.R.C. section 501(c) on the political activities of tax exempt churches?

(b) What did the United States Supreme Court in Citizens United v. Federal Election Commission strike down as unconstitutional in the BCRA (Bipartisan Campaign Reform Act, commonly known as the McCain Feingold Campaign Reform Act)?

(c) What tax constitutional case involving California real property taxes did Justice Kennedy in Citizens United rely on, by citing Justice Scalia’s dissent in Austin, without actually citing the case in Citizens United?

2. (a) What did the majority in Citizens United v. Federal Election Commission decide about the First Amendment free speech rights of corporations?

(b) What rationale did the majority in Citizens United use for its holding about First Amendment rights of corporations?

(c) Which Justice in Citizens United filed a lengthy dissenting opinion on the free speech rights of corporations?

(d) Why did that dissenting Justice agree or not agree with the majority regarding First Amendment rights of corporations?