This Article presents the first empirical examination of giving to § 501(c)(4) organizations, which have recently become important players in U.S. politics. Gifts to c(4) organizations are highly elastic to the after-tax price of charitable giving. At the lower end of the observed tax price...

Tax-exempt charitable organizations exert considerable influence over Congress, the Department of the Treasury, and the Internal Revenue Service in matters dealing with exemption from federal income tax and the tax deductibility of charitable contributions. This Article uses both public choice...

Command-and-control regulations are generally thought to be inferior to incentive-based alternatives. This essay proposes an incentive-based approach for regulating campaign finance. In place of our current regime of contribution ceilings, the essay calls for a graduated system of contribution...