Georgetown University recently invoked Internal Revenue Code section 501(c)(3) as the basis for its policy prohibiting students from engaging in any political campaign activity on campus (see this The Hoya article for more details). Today the House Ways and Means Oversight Subcommittee held a hearing focusing on that policy and its alleged basis in the federal tax laws. Among others, Professor Frances Hill (University of Miami) provided testimony on the issue of whether such activities by students would be attributed to the University under section 501(c)(3) and so cause the University to violate that section’s prohibition on political campaign intervention. As she details, the IRS has a long-standing, public position that generally the the political activity of students is not attributed to their schools, indicating that Georgetown University is incorrect in its assertion that federal tax law compels its current policy. That said, as a private institution the University is free to limit or even prohibit political activity on its property as long as it does so in a manner that does not favor a particular candidate or political party.
Hat tip: EO Tax Journal.
Lloyd Mayer
