Tax Law Center at NYU Files Brief in Buckeye Institute v. IRS

The recently formed Tax Law Center at NYU filed an amicus brief in the district court case of Buckeye Institute v. IRS. The Buckeye Institute has challenged the constitutionality of the IRS collecting substantial donor information on the Form 990.

From the Tax Law Center: “The Tax Law Center filed this amicus brief supporting the government’s motion to dismiss in The Buckeye Institute v. IRS. The case involves a constitutional challenge to a federal statute that has existed for more than 50 years—the requirement that charitable organizations identify their major donors in their federal tax filings if they wish to receive the benefits of tax-exempt status under section 501(c)(3) of the Internal Revenue Code. The Tax Law Center’s brief explains why this reporting requirement directly advances the government’s interest in revenue collection. As the brief concludes: “A finding that the requirement is unconstitutional would directly undermine the federal tax base and would threaten the integrity of the tax system. The requirement is crucial to the federal government’s revenue collection efforts, and it should be upheld in its entirety.” 

You can read the brief here.

Philip Hackney