14 research outputs found
Section 501(c)(4) Advocacy Organizations: Political Candidate-Related and Other Partisan Activities in Furtherance of the Social Welfare
In the wake of the 2012 presidential election, tax and political law lawyers are left with a number of unanswered questions concerning the political activities of tax-exempt organizations. Despite the importance of these questions, there are striking gaps in the authority of federal tax law governing the conduct of political candidate and other partisan-related activities by tax-exempt organizations. Assuming activities in furtherance of partisan interests are activities that support private interests, I consider what this authority may tell us about the permissibility of Section 501(c)(4) organizations engaging in partisan political activities and having as a constitutive purpose a partisan political goal, and I consider whether the authority supports quantitative limits and qualitative limits. I suggest that this authority may support the existence of some limits to these activities
Section 501(c)(4) Advocacy Organizations: Political Candidate-Related and Other Partisan Activities in Furtherance of the Social Welfare
In the wake of the 2012 presidential election, tax and political law lawyers are left with a number of unanswered questions concerning the political activities of tax-exempt organizations. Despite the importance of these questions, there are striking gaps in the authority of federal tax law governing the conduct of political candidate and other partisan-related activities by tax-exempt organizations. Assuming activities in furtherance of partisan interests are activities that support private interests, I consider what this authority may tell us about the permissibility of Section 501(c)(4) organizations engaging in partisan political activities and having as a constitutive purpose a partisan political goal, and I consider whether the authority supports quantitative limits and qualitative limits. I suggest that this authority may support the existence of some limits to these activities
Recent Progresses in Characterising Information Inequalities
In this paper, we present a revision on some of the recent progresses made in characterising and understanding information inequalities, which are the fundamental physical laws in communications and compression. We will begin with the introduction of a geometric framework for information inequalities, followed by the first non-Shannon inequality proved by Zhang et al. in 1998 [1]. The discovery of this non-Shannon inequality is a breakthrough in the area and has led to the subsequent discovery of many more non-Shannon inequalities. We will also review the close relations between information inequalities and other research areas such as Kolmogorov complexity, determinantal inequalities, and group-theoretic inequalities. These relations have led to non-traditional techniques in proving information inequalities and at the same time made impacts back onthose related areas by the introduction of information-theoretic tools