Hudson Institute will host Columbia University’s Philip Hamburger for a discussion of section 501c3 of the Internal Revenue Code. Revenue subsections do not ordinarily stir the passions of Americans. But section 501c3 may be an exception with its exemption of religious, educational, and charitable organizations from federal income taxes. At the same time, it denies this exemption if an organization engages in campaign speech, devotes a substantial part of their activities to propaganda, or makes any other attempts to influence legislation. Churches, charities, and non-profit schools must therefore choose between paying a tax and exercising their full freedom of political speech and petitioning.
Professor Hamburger will consider the section from a historical perspective involving extreme ideological and theological anxieties. On the basis of this history, he reconsiders whether the section is in conflict with the Constitution. The discussion will be moderated by Hudson Senior Fellow Harold Furchtgott-Roth.
Join Hudson Institute for a discussion with Federal Trade Commission Chairman Andrew Ferguson and Senior Fellow Harold Furchtgott-Roth.
Join Senior Fellow Dr. Rebeccah Heinrichs and Senator Rick Scott (R-FL) for a fireside discussion on how Congress can guide American strategy, the need to modernize the defense industrial base, and the vital role of allies and partners in an unstable international environment.
Join Senior Fellow Michael Doran for a candid conversation with H.E. Narek Mkrtchyan, ambassador of the Republic of Armenia to the United States of America, as they discuss the developments, challenges, and opportunities defining the US-Armenia relationship.
