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 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.
Please join Hudson Institute’s China Center as Miles Yu hosts a panel with key members of Taiwan’s Legislative Yuan and the Democratic Progressive Party to examine Taiwan’s mobilization efforts against the CCP’s increasing threats.
Join Hudson Institute Senior Fellow Robert McDowell for a discussion of the book and communications law with the authors, Harold Furchtgott-Roth, Kirk Arner, and Arielle Roth.
