Citizens United and other cases dealing with core speech affect the tax exempt sector in at least three ways. First, IRC § 501(c)(3) and the Service’s enforcement thereof must comport with the procedural due process requirement that a law provides fair notice of the conduct it prohibits. Second, the political prohibition is unconstitutionally vague on its face and as applied to charities engaging in political issue education and advocacy. Third, Citizens United casts serious doubt on the veracity of the “alternate channel doctrine” (ACD), which allows speech-related prohibitions on an entity so long as there exists an alternative route or channel by which an entity may engage in those activities.
Very interesting read.
