Chicago-Kent Law Review Volume 91 Issue 3 Nonprofit Oversight Under Siege Article 9 7-1-2015 Reforming the Regulation of Political Advocacy by Charities: From Charity Under Siege to Charity Under Rescue? Adam Parachin Western University Follow this and additional works at: http://scholarship.kentlaw.iit.edu/cklawreview Recommended Citation Adam Parachin, Reforming the Regulation of Political Advocacy by Charities: From Charity Under Siege to Charity Under Rescue?, 91 Chi.Kent. L. Rev. 1047 (2016). Available at: http://scholarship.kentlaw.iit.edu/cklawreview/vol91/iss3/9 This Article is brought to you for free and open access by Scholarly Commons @ IIT Chicago-Kent College of Law. It has been accepted for inclusion in Chicago-Kent Law Review by an authorized editor of Scholarly Commons @ IIT Chicago-Kent College of Law. For more information, please contact [email protected]. 38015-ckt_91-3 Sheet No. 111 Side A 06/09/2016 10:30:17 ͲͺȋȌ ͷȀ͵ͳȀʹͲͳͳǣʹͷ ǣ ǫ Ǥ Ȅ Ȅ Ǥ Ǧ Ǥ Ǧ Ǥ ǡ Ǧ ǡ Ǥ ǡ 38015-ckt_91-3 Sheet No. 111 Side A Ǥ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͳͲͶ Ǥ ǤǤͳͲͷͲ Ǥ Ǧǣ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͳͲͷ Ǥ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͳͲͷͻ Ǥ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͳͲͳ Ǥ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͳͲͶ Ǥ Ǧǣ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͳͲͲ Ǥ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͳͲͲ Ǥ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͳͲͳ Ǥ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͳͲͷ Ǥ ǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤǤͳͲ ͳͲͶ 06/09/2016 10:30:17 ǡ ǡǡ ̷Ǥ Ǥ 38015-ckt_91-3 Sheet No. 111 Side B 06/09/2016 10:30:17 ͲͺȋȌ ͳͲͶͺ CHICAGO-KENT LAW REVIEW ͷȀ͵ͳȀʹͲͳͳǣʹͷ ȏͻͳǣ͵ 38015-ckt_91-3 Sheet No. 111 Side B 06/09/2016 10:30:17 ǡ Ǥǡ ǡ Ǥ ǡ Ȅ Ǧ Ȅ Ǥ Ǥ ǡ Ǧ Ǧ ȋ ȌǤ Ǧ ǡ ȋDzdzȌ Ǥ ǡ ǡǦ ǡ Ǥ Ǧ ǡ ǯ Ǥ Ǥ Ǥ ʹͲͳͷ Ǧ Ǧ Ǥ ǡ ǤǦ ǡ Ǧ Ǥ ǡ ǡ Ǥ ǡǡ Ǧ Ǥ ǡ Ǧ Ǥ 38015-ckt_91-3 Sheet No. 112 Side A 06/09/2016 10:30:17 ͲͺȋȌ ʹͲͳȐ REGULATING POLITICAL ADVOCACY ͷȀ͵ͳȀʹͲͳͳǣʹͷ ͳͲͶͻ 38015-ckt_91-3 Sheet No. 112 Side A 06/09/2016 10:30:17 ǡ Ǥ Ǥ ǡ Ǥ ǡ Ǥ ǡ Ǥ Ǧ Ǥ ǡ ǯ Ǥǯ ǡ Ǧ Ǥ ǡ ǡ ǡ Ǧ Ǥ Ǥ ȋ Dz dzȌǫ Ȅ ǡ Ȅ ǫ ǡ ǡ Ǥ Ǧ ǯǦ Ǥ ǤǦ Ǧ Ǥ Ǧ Ǥ 38015-ckt_91-3 Sheet No. 112 Side B 06/09/2016 10:30:17 ͲͺȋȌ ͳͲͷͲ CHICAGO-KENT LAW REVIEW ͷȀ͵ͳȀʹͲͳͳǣʹͷ ȏͻͳǣ͵ Ǥ ȋǤǤǤȌDzdz ǤǦ ǡ ǡ Ǧ ǯ Ǥ ͳ Ǧ ȋ Ȍ Ǧ Ǥ Ǧ Ǥ ǡ Ǧ Ǥ ȋ ǡ Ȍǡ Dz dz ʹ Ǧ Ǥ ͵ ǡ ȋǦ 38015-ckt_91-3 Sheet No. 112 Side B 06/09/2016 10:30:17 ͳǤ Ǥǡ ǡ ǡ Ǧ ȋ Dz dz ͻʹConstitution Act, 1867ȌǤ ǡ Ȅ Ǥ Ǧ ǡ ǡǡ Ǥ ǡ ǡ Ǥǡ Ǧ Ǥ ʹǤ Dzdz Ǧ Ǥ See ǡ ǤǤǤ ͳͻͺͷǡ ͳǡ ǤͳͶͻǤͳȋͳȌ ȋǤȌǤ ǡ Ǧ ȋ Dz Ǧ dzȌ ͺͲΨ ȋ Ȍ ͵ǤͷΨ Ǧ ǤͺͲΨ ʹͲͳͲǤ See ǯ Ǥǡ ʹͲͳͲǣ ͵ͶͻȂͷͳ ȋʹͲͳͲȌȋǤȌǡǣȀȀǤǤ Ǥ ȀʹͲͳͲȀȀǦǦǤǤ ͵Ǥ ǡ ʹͲͲ ǤǯǤǡ ʹͲͲǣ ͳʹͲȂʹ͵ ȋʹͲͲȌ ȋǤȌǡ ǣȀȀǤ Ǥ ȀͲȀȀʹͲͲǤǤ ʹͲͳ͵ DzǦ ǡdz ʹͷΨ Ǧ Ǥ ǯ Ǥǡ ǡ ǡ Ǧ ǣ ʹͲͳ͵ʹ͵Ȃ͵ͻȋʹͲͳ͵ȌȋǤȌǡ ǣȀȀǤǤ Ǥ ȀʹͲͳ͵Ȁ ȀȀʹͲͳ͵ǦǤǤ 38015-ckt_91-3 Sheet No. 113 Side A 06/09/2016 10:30:17 ͲͺȋȌ ʹͲͳȐ REGULATINGPOLITICALADVOCACY ȀͺȀʹͲͳ͵ǣͳͲ ͳͲͷͳ Ȍ Ǥ ʹͲͳʹ ǡǡǦ ǤͶ ǡ Dzandotherradicalgroups Ǥdzͷ Ǥ ǡǡ ʹͲͳʹ Ǥ ǡ Ǧ Ȁ ǤǦ ǡͺ Ǧ Ǥ Ǥͻǡ ʹͲͳʹ 06/09/2016 10:30:17 38015-ckt_91-3 Sheet No. 113 Side A ͶǤ ǡ ǤǡǤȋǤͻǡ ʹͲͳʹȌǡǣȀȀǤ Ǥ Ǥ ȀǦȀǦȀʹͲͳʹȀͳȀͳͻͲͻǤ ͷǤ Id.ȋȌǤ Ǥ DzȏȐ ǡ ǤdzǯǤǡʹͲͳʹǣ Ǧ ʹͲͶȂͲͷ ȋʹͲͳʹȌ ȋǤȌǡ ǣȀȀǤǤ Ǥ ȀʹͲͳʹȀȀȀʹͲͳʹǦǤ ȏ ʹͲͳʹȐǤ ͵ͲͳͲǡ ǡ ʹͲͳ͵Ǥ Ǥ See Ǥ ǡ ͵ͲͳͲʹͻȋʹͲͳ͵Ȍǡ ǣȀȀǤ Ǥ Ǥ ȀȀȀ͵ͲͳͲȀ͵ͲͳͲǦͳ͵ǤǤ Ǥ ͳͺͺǤʹȋʹȌȋȌȋȌ ǤǤǤǤͳͻͺͷǡ ͳǡǤͳͺͺǤʹȋʹȌȋȌȂȋȌȋǤȌǤǦ Ǧ ǤId.ǡ ǤʹͲͳʹ Ǧ ǡ Ǥ ͺǤ Dz dzDz dz ͳͶͻǤͳȋͳȌǤ ǤǤǤͳͻͺͷǡ ͳǡȚͳͶͻǤͳȋͳȌȋǤȌǤ ͻǤ ͳͺͺǤʹȋʹȌȋȌ ȋȌ Ȅǡ Ȅ ͳͶͻǤͳȋǤͳȌ ȋǤʹȌȌǤ ǤǤǤ ͳͻͺͷǡ ͳǡ ȚȚͳͶͻǤͳȋǤͳȌȂȋǤʹȌǡ ͳͺͺǤʹȋʹȌȋȌȂȋȌ ȋǤȌǤ Ǧ ͳͶͻǤͳȋǤͳȌ ȋǤʹȌǤ ǡ ͳͶͻǤͳȋǤͳȌ ȋǤʹȌ Ǧ ǤͳͺͺǤʹȋȌȋȌ ͳͶͻǤͳȋǤͳȌ ȋǤʹȌǤ 38015-ckt_91-3 Sheet No. 113 Side B 06/09/2016 10:30:17 ͲͺȋȌ ͳͲͷʹ CHICAGO-KENT LAW REVIEW ͷȀ͵ͳȀʹͲͳͳǣʹͷ ȏͻͳǣ͵ Dz Ǧ dz Ǥ ǡ Ǥ ͳͲ ǡ Ǥ Ǧ Ǥ Ǥ Dz dz Ǧ Ǥ ͳͳ Ǥ DzǦ Ǥdz ͳʹ ǡ Dz Ǧ Ǥdz ͳ͵ Ǥ ǡ ǡ Ǥ Ǧ ǡ Ǧ ǡ Dz ǡdz ǡ Ǧ Ǥ ͳͶ 38015-ckt_91-3 Sheet No. 113 Side B 06/09/2016 10:30:17 ͳͲǤ ʹͲͳʹ ̈́ͺǤͲ Ǧ Ǥ ʹͲͳʹǡ supra ǡ ʹͲͷǤ ̈́ͳ͵ǤͶǦǤSee ǡCanada Revenue Agency’s Political-Activity Audits of Charityǡ ȋǤͷǡ ʹͲͳͶǡ ͵ǣʹͳ Ȍǡ ǣȀȀǤ Ǥ ȀȀ Ȁ ǦǦ ǦǦ Ǧ ǦǦǦ Ǧ ͳǤʹʹͺͲʹ͵ȋǤȌǤ ͳͳǤ See, e.g.ǡ ǡ Canadian Charities Feel “Chill” as Tax Audits Widen into Political ActivitiesǡǤȋͳͲǡʹͲͳͶȌǡ ǣȀȀǤǤ ȀȀ ȀʹͲͳͶȀͲȀͳͲȀ ̴ ̴̴ ̴̴̴̴ ̴̴ ̴ ǤȋǤȌǢsee also ǡ ǣ Ǧ ȋ ʹͲͳͶȌ ȋ ǤǤ ǡ Ȍǡ ǣȀȀǤ ȀȀǦǦȀǤ ͳʹǤ See ǯǡ Vancouver Environmental Group Accused of “Laundering” by Oilsands LobbyistsǡȋǤͺǡʹͲͳʹȌǡ ǣȀȀǤ Ǥ ȀȀ ΪΪΪ Ϊ ΪΪȀͲͳͳͶȀǤǤ ͳ͵Ǥ ǡ Canada Revenue Agency’s Political-activity Audits of Charities, ȋǤͷǡʹͲͳͶȌǡǣȀȀǤ Ǥ ȀȀ Ȁ ȀȀͳǤʹʹͺͲʹ͵Ǥ ͳͶǤ ǡAndrew Coyne: Problem with Charities Isn’t Their Politics, it’s Their Generous Tax Creditǡ ǯ ȋǤʹǡʹͲͳͶȌǡǣȀȀǤǤ ȀǦ ȀǦ ǦǦǦǦ ǦǦǦǦ ǦǦǦǦȋǤȌǤ 38015-ckt_91-3 Sheet No. 114 Side A 06/09/2016 10:30:17 ͲͺȋȌ ʹͲͳȐ REGULATING POLITICAL ADVOCACY ͷȀ͵ͳȀʹͲͳͳǣʹͷ ͳͲͷ͵ 06/09/2016 10:30:17 ͳͷ. See ǡ Canada Revenue Agency Accused of “Political” Targeting of Charitiesǡ ȋǤ͵ǡ ʹͲͳͶȌǡ ǣȀȀǤ Ǥ ȀȀ Ȁ ǦǦ Ǧ ǦǦǦ ǦǦ ȀȀȋǤȌǡ ͳǤ See ǡ Don’t Select Charities to Audit Based on Their Political Leaningsǡ Ǥ ȋ Ǥͳǡ ʹͲͳͶȌǡ ǣȀȀǤǤ ȀǦȀ Ǧ ̴̴ͷͶͳͻͶͺǤǤ ͳǤ See Ǧǡ A Conversation with Cathy Hawara—Director General of the Charities Directorateǡ ǤȋǤʹͶǡʹͲͳʹȌǡ ǣȀȀ Ǥ ȀǤǫ α̴ ̴̴̴̴ ̴ ̴̴̴̴ ͓ǤͳȋǤȌǤ 38015-ckt_91-3 Sheet No. 114 Side A ǡ Ǥ Ǥ ǡǡǦ ǡ Ǥ Ǥ ǡ Ǥ ǡ Ǧ ǡ Ǧ Ǥ ǡ ǡ Ǥ ǤǤǤ Dz dz Ǥ ͳͷǦ Ǧ Ǥ Ǥͳ ǤǤǤ Ǥ Ǥ Ǥ ǡǡ Ǧ ǡ Ǧ Ǥ ͳǡ Ǥ ǡ Ǧ Ǥ ǡ Ǥ Ǧ Ǥ 38015-ckt_91-3 Sheet No. 114 Side B 06/09/2016 10:30:17 ͲͺȋȌ ͳͲͷͶ CHICAGO-KENT LAW REVIEW ͷȀ͵ͳȀʹͲͳͳǣʹͷ ȏͻͳǣ͵ 06/09/2016 10:30:17 ͳͺǤ Charities and Political Activities (Budget 2012)ǡ Ǥ ǡ ǣȀȀǤ Ǧ Ǥ Ǥ Ȁ ǦȀ Ȁ Ȁ Ǧ Ȁ ǦǦǤ ȋ ǤʹͲǡ ʹͲͳȌǤ ͳͻǤ ǣ x ʹ Ǣ x ͳͲ Ǣ x Ǣ x ͵ ǡ ǡ ǡǡ ǡ ǤId. ʹͲǤ Charities Program Update – 2015ǡǤ ǡǣȀȀǤ Ǧ Ǥ Ǥ Ȁ Ǧ Ȁ ȀȀ ̴ǦʹͲͳͷǦǤȋǤʹʹǡʹͲͳȌȏCharities UpdateȐǤ ʹͳǤ Ǥǡ Ǧ ǡǦ ǡ Ǥ 38015-ckt_91-3 Sheet No. 114 Side B ȋȌ Ǥ ͷͶ Ǥ ͳͺ Ǥ ͳͻ Ȅ Ǧ Ȅ Ǥ ʹͲ Ǥ Ǧ Ǥ ǣ ǫǡ ǫǦ ǡǡǦ ǡ Ǥ ʹͳǦ Ǥ ǡ Ǧ Ǥ ǡ ʹͲͳʹ Ǧ Ǥǡǡ ǡ Ǧ 38015-ckt_91-3 Sheet No. 115 Side A 06/09/2016 10:30:17 ͲͺȋȌ ʹͲͳȐ REGULATING POLITICAL ADVOCACY ͷȀ͵ͳȀʹͲͳͳǣʹͷ ͳͲͷͷ ʹʹǤ Charities Updateǡ supra ʹͲǤ ʹ͵Ǥ Id. 06/09/2016 10:30:17 38015-ckt_91-3 Sheet No. 115 Side A ǡ Ǥ Ǥ ǡ Ǧ Ǥ ǡ Ǥ ǤǤ Dzdz Ǥ Ǧ Ǥǡ ȋȌ Ǥ Ȁ Ǧ Ǥ ǡ ǡ Ǥ ȋ Ȍ Ǥ ǯ Ǥ ʹͲͳͷǤ Ǧ ǡ ǤǦ ȋ Ȍ ȋ Ȍ ǤǤ ǡ Ǧ ǡ Ǥ Ǥ ǡ ǤǡʹͳͲ Ǥ ʹʹ ʹͳ ǡͺ ǡ ͷ ǡ ͳ ͳǤ ʹ͵ 38015-ckt_91-3 Sheet No. 115 Side B 06/09/2016 10:30:17 ͲͺȋȌ ͳͲͷ CHICAGO-KENT LAW REVIEW ͷȀ͵ͳȀʹͲͳͳǣʹͷ ȏͻͳǣ͵ ǡ Ǥ Ȅ Ȅ Ǥ ʹͶ Ǥ ʹͷǡ ȋ Ȍ Ǧ Ǥ Dz other serious ǡ Ǥdz ʹ Ǧ Ǥ ǡǡǡ ǡ ʹͲͳͷ Ǥ ǡ ʹǣ Ǧ ǡ Ǥ ǡǡǤ 06/09/2016 10:30:17 ʹͶǤ Id. ʹͷǤ Id. ͻͻ ʹͲͳʹǦȂʹͲͳ͵ǡ͵Ͳ Ǧ Ǥ ͺͶͷ ʹͲͳ͵ǦȂʹͲͳͶǡ ͵ Ǥͺͳ ʹͲͳͶǦȂʹͲͳͷǡ Ͷͷ Ǥ ʹͳ Ǥ ʹǤ Id. ȋȌ ʹǤ Ǥǡ ǣ ͵ͶȋʹͲͳͷȌǡ ǣȀȀǤǤ ȀȀʹͲͳͷȀͳͲȀǦǦǦǦǦǦ ǤǤ 38015-ckt_91-3 Sheet No. 115 Side B ǡ ǦǦ Ǥ Ǯ ǡǯ Ǧ Ǥ Ǥ 38015-ckt_91-3 Sheet No. 116 Side A 06/09/2016 10:30:17 ͲͺȋȌ ʹͲͳȐ REGULATING POLITICAL ADVOCACY ͷȀ͵ͳȀʹͲͳͳǣʹͷ ͳͲͷ ǡǡǦ Ǥ ǡ Ǥ ʹͺ ǡDzdz Ǧ DzǤdz Ǧ ǡ ǡ Ǥ ǡ Ǥ Ǧ Ǧ Ǥ ǡ ǡ Ǧ Ǥ ǡǡǦ ǡ Ǥ Ǥ Ǧǣ 06/09/2016 10:30:17 ʹͺǤ Ǥ ǡ Ǥǡ ǡ ǡ ǣȀȀǤ Ǥ ȀȀǦ ǦǦǢ ǡ Ǧ Ǥǡ ǡǤǡǣȀȀǤ Ǥ ȀȀǦǦ ǦǦǤ ʹͻǤ ǡȏͳͻͺʹȐͳ ͵ʹͳȋǤȌǤ ͵ͲǤ Id. ͵ͶͲǤ 38015-ckt_91-3 Sheet No. 116 Side A Ǥ ȋ Ȍ McGovern v. Attorney GeneralǤ ʹͻ Ǧ Ǧ Ǥ Dz dz ͵Ͳǣ Ǥ Ǣ 38015-ckt_91-3 Sheet No. 116 Side B 06/09/2016 10:30:17 ͲͺȋȌ ͳͲͷͺ CHICAGO-KENT LAW REVIEW ͷȀ͵ͳȀʹͲͳͳǣʹͷ ȏͻͳǣ͵ Ǥ Ǥ Ǥ 06/09/2016 10:30:17 ͵ͳǤ ǡ Ǥ ǡǡ ǤSee, e.g.ǡǡ ȏͳͻͺͶȐ ʹͶ͵ǡʹͲȋǤȌǢǡ ȏͳͻͶͻȐͳ͵Ͷǡ͵ͷͲȋǤȌǤ ͵ʹǤ See, e.g.ǡ ǤǡȏͳͻͺͺȐʹ ǤǤ͵ͶͲǡțțͳǦͳȋǤȌǢ Ǥ ǯǡ ȏͳͻͻͻȐ͵ǤǤͷͲͶǡțț͵ǡ ͲȋǤȌǢ ȋȌǡȏʹͲͲʹȐǤǤǤͶͻͻǡțͺȋǤȌǢ ǯǤ ǤǤ ǯǡȏͳͻͻͺȐ͵ǤǤʹͲʹǡțțͳʹǡͳͷȋǤȌǤ ͵͵Ǥ ǡ Ǥǡ Navigating the Politics of Charity: Reflections onȀ ǡ͵ͷ ǤǤǤǤ͵ͷ͵ǡ͵ͷͶȋʹͲͳͳȌǤ 38015-ckt_91-3 Sheet No. 116 Side B Ǣ ͵ͳ Ǣ Ǣ Ǥ Ǥ Ǥ ǡǡ Ǥǡ ȋ abolition ǡ McGovernȌǤ ǡ McGovern ǡ Ǥ ǡ Ǧ Ǥ ͵ʹ McGovern Ǥ͵͵ ǡǡ Ǧ Ǧ Ǥ Ǥ Ǥ Ǧ Ǧ ǯ Ǥ ǣȋȌ ǡ ȋȌ ȋȌ Ǥ 38015-ckt_91-3 Sheet No. 117 Side A 06/09/2016 10:30:17 ͲͺȋȌ ʹͲͳȐ REGULATING POLITICAL ADVOCACY ͷȀ͵ͳȀʹͲͳͳǣʹͷ ͳͲͷͻ A. Charity As a Tax Expenditure Concept 06/09/2016 10:30:17 ͵ͶǤ ǡǤǡJustifying the Ban on Politics in Charityǡin ǡ ͳȂ ȋǤǤǡʹͲͲͲȌǢǤǡCharity Law as a Political Option for the Poorǡin ͷȋǤ ƬǤǤǡʹͲͲͲȌǢǤǡCharitable Status and Political PurposeǡǤǤǤǤʹͶǡʹͺȋͳͻͻͷȌǢǤǤǤ ǡCharity and PoliticsǡͳͲǤǤǤǤǤͳͻǡͳȋͳͻͺʹȌǢǤǤǡǤǤǡǣ Ǥʹǡ ͻͶȋͳͻͺͻȌǤ ͵ͷǤ Supra ͵ʹǤ ͵Ǥ ǯǤǯǡȏͳͻͻͻȐ͵ǤǤͷͲͶǡͳͺȋǤȌǤ 38015-ckt_91-3 Sheet No. 117 Side A ȋȌ Ǧ Ǥ ͵Ͷ ǡ Ǧ Ǧ Ǥǡ Ǧ Ǥ Human Life International v. Minister of National Revenueǡ ͵ͷ Ǥ Human Lifeǡ Ǧ Dz Ǥdz ͵ Ǥ Ǧ ǤǦ Ȁ ǤǡǦ ȋ Ȍ charitableǤ Ǧ Ǥ Ǧ ȋ Ȍ ǫ Ǥ ǫ ǡ ȋ Ȍ ȋ ȌǤ 38015-ckt_91-3 Sheet No. 117 Side B 06/09/2016 10:30:17 ͲͺȋȌ ͳͲͲ CHICAGO-KENT LAW REVIEW ͷȀ͵ͳȀʹͲͳͳǣʹͷ ȏͻͳǣ͵ 38015-ckt_91-3 Sheet No. 117 Side B 06/09/2016 10:30:17 Ǥ Ǥ Ǥ Ǥ Ǧ Ǥ ǯ Ǥ Ǧ ǡ Ǥ ǡ ǯ Ǧ ǡ Ǥ ǡ Ǧ Ǥǡ Ǧ Ǥ ǡ ǡ ǡ Ǧ Ǥ ǡ ǡǦ Ǥ ǡ Ǧ Ǥ Ǧ Ȅ Ȅ Ǥ Ǧ Ǥ ȋ ȌǦ ȋǤǤǡ Dz dzǫȌ Ǧ ȋǤǤǡ Ǧ ǫȌǤ Ǥ ǡ , ȋ Ȍ Ǧ Ǥ 38015-ckt_91-3 Sheet No. 118 Side A 06/09/2016 10:30:17 ͲͺȋȌ ʹͲͳȐ REGULATING POLITICAL ADVOCACY ͷȀ͵ͳȀʹͲͳͳǣʹͷ ͳͲͳ ǡ Ǧ Ǥ Ǥ ȋ ȌǤ ǡ Ǧ ǡ Ǥ Ǧ Ǥ sole ǯ Ǧ ǤǤ Ǧ at common law Ǥ at common lawǤ Ǥ Ǧ ǡ ǡ ǡ Ǥ B. Charity As an Economic Concept ͵Ǥ See, e.g.ǡ Ǥ ǡ Toward a Theory of the Voluntary Non-Profit Sector in a Three-Sector Economyǡ inǡ ȋǤǤǤǡͳͻͷȌǤ 06/09/2016 10:30:17 38015-ckt_91-3 Sheet No. 118 Side A Ǧ Ǥ ǡ Ǧ ǡǡǤ ǡ ǡǤ ȋȌǦ Ǥ ͵ǡ ǡ Ǧ Ǥ Dzdz Ǥ Ǧ ǡ Ǧ Ǧ ǡ Ǥ ǡ 38015-ckt_91-3 Sheet No. 118 Side B 06/09/2016 10:30:17 ͲͺȋȌ ͳͲʹ CHICAGO-KENT LAW REVIEW ͷȀ͵ͳȀʹͲͳͳǣʹͷ ȏͻͳǣ͵ ͵ͺǤ See, e.g.ǡ Ǥ ǡ Economic Theories of Nonprofit Organizationǡ in ǣ ʹȂͶʹȋǤǤǤǡͳͻͺȌǤ 06/09/2016 10:30:17 38015-ckt_91-3 Sheet No. 118 Side B Ǥ Ǧ Ǥ ǡ ǡ Ǥǡǯ ǡ ǡ Ǧ Ǥ Ǥ ǡ ȋ Ȍ ǦǦ Ǥǡ Ǧ ǤǦ ǡǦ Ǧ ǡ ǡ Ǥ Ǧ Ǥ ͵ͺ ȄǦ Ȅ Ǥ ȋ Ǧ Ȍ Ǧ ȋ ȌǤ ǡ ǡ ǡ Ǥ Ǧ ǡ Ǥ ǡ Ǥ Ǧ 38015-ckt_91-3 Sheet No. 119 Side A 06/09/2016 10:30:17 ͲͺȋȌ ʹͲͳȐ REGULATING POLITICAL ADVOCACY ͷȀ͵ͳȀʹͲͳͳǣʹͷ ͳͲ͵ 38015-ckt_91-3 Sheet No. 119 Side A ǡ Ǥ ǡ Ǧ Ǧ ǡ Ǥ Ǧ Ǧǫ ǡǡǦ Ǧ Ǥǡ Ǧ Ǥ Ǧ Ǥ Ǧ ȋ Ȍ Ȁ Ǧ Ǥ Ǧ Ǥ Ǥ ǡ Ȁ Ǧ Ǥ ȋǤǤǡǦ Ȍ Ǥ ǡ Ǥ ǡ Ǧ Ǥ Ǥǡ ȋȌǡ Ȅ Ǧ Ǥ 06/09/2016 10:30:17 38015-ckt_91-3 Sheet No. 119 Side B 06/09/2016 10:30:17 ͲͺȋȌ ͳͲͶ CHICAGO-KENT LAW REVIEW ͷȀ͵ͳȀʹͲͳͳǣʹͷ ȏͻͳǣ͵ C. Charity and the Ideal of Neutrality 06/09/2016 10:30:17 ͵ͻǤ Ǥ ǡ Charity, Politics and Neutralityǡ ǤƬǤǤʹ͵ȂͷȋʹͲͳͷȌǤ ͶͲǤ See Ǥ Ǥ ǡ ǣ ͳȋǤǡͳͺͺͺȌǤǡ ǡ ǯ Ǧ Ǥ ǯǡ ȏͳͻͶͺȐ ǤǤ ͵ͳǡ ʹ ȋǤȌ ȋȌǡͷͲȋȌǤ 38015-ckt_91-3 Sheet No. 119 Side B Ǥ ͵ͻ Ǧ Ǥ Ǧ Ȅ Ȅ Ǥ Ǥ ǡ Dz dz Dz dz Ǥ Dz dz ǡǦ Ǧ Ǥ ǡ Ǥ Ȅ Ȅ Ǥ ͶͲ ȄDzdzȄ Ǧ Ǥ Ǥ ǡ ǡ Ǥ Ǧ 38015-ckt_91-3 Sheet No. 120 Side A 06/09/2016 10:30:17 ͲͺȋȌ ʹͲͳȐ REGULATING POLITICAL ADVOCACY ͷȀ͵ͳȀʹͲͳͳǣʹͷ ͳͲͷ 06/09/2016 10:30:17 ͶͳǤ See ǡȏͳͻͺʹȐͳ ͵ʹͳǡ͵͵Ȃ͵ȋǤȌǤǤǡ Dz Ǥdz ͶʹǤ Id. ͵͵Ǥ Ͷ͵Ǥ See ǯ Ǥ Ǥ Ǥ ǯ ǡ ȏͳͻͻͺȐ ͵ ǤǤ ʹͲʹǡ țͳͻ ȋǤȌǤ 38015-ckt_91-3 Sheet No. 120 Side A Ǥ Ͷͳ ǡ ǡ Ǥ Ǧ Ǥ Ͷʹ ǡ Ǥ Ǧ ǡ ǤǦ ǦǦ Ǧ Ǥ ǡ Ǧ Ǥȋ Ȍ ǡ Ǥ ǡ Ǧ Ǥ Ǧ Ǥ Ǥ ǡ Ǥ ǡ Ǧ Ǥ Ͷ͵ ǡ Ǧ Ǥ Ȅ Ǥ 38015-ckt_91-3 Sheet No. 120 Side B 06/09/2016 10:30:17 ͲͺȋȌ ͳͲ CHICAGO-KENT LAW REVIEW ͷȀ͵ͳȀʹͲͳͳǣʹͷ ȏͻͳǣ͵ interpreting and/or enforcing ǡǦ ǡupholding the law of the state ǤǤǤǤ Ͷͷ Ǧ Dz Ǧ Ǥdz ͶǦ Ǥ Dz dz Ǧ ͶͶǤ ǤǯǤǡȏʹͲͳͶȐȋǤȌǤ ͶͷǤ Id. ͻͻǤ ͶǤ Id. ͻǤ 06/09/2016 10:30:17 38015-ckt_91-3 Sheet No. 120 Side B Ǥ ǡ Ǥ ǡǦ Ǧ Ǧ Ǥ ǡ Ǧ Ǧ ǤǦ Ǥ ǡ Ǧ Ǧ Ǧ Ǥ Ǧ Ǥ ǦThe Human Dignity v. The Charity CommissionǤ ͶͶ Ȅ ȋDzdzȌȄ Ǥ ǡ Ǧ Ǥ Ǥ Ǧ ǡ Ǥ ǣ 38015-ckt_91-3 Sheet No. 121 Side A 06/09/2016 10:30:17 ͲͺȋȌ ʹͲͳȐ REGULATING POLITICAL ADVOCACY ͷȀ͵ͳȀʹͲͳͳǣʹͷ ͳͲ 38015-ckt_91-3 Sheet No. 121 Side A 06/09/2016 10:30:17 ȋ Ȍǡ Dzdz Ǥ Dzdz Ǧ Ǥ ǡ Ǧ Ǥ Dz dzǦ Ǥ Ǥ Ǧ Ǥ ǡ ȋ ȌǤ ǡ Ǥ ȋ Ȍ Ǧ Ǥ Ǥ Ǥ ǫ Ǧ Ǧ ǡ Ǥ Ǧ ȋ ȌǦ Ǥǡ Ǧ Ǥ Ǥ 38015-ckt_91-3 Sheet No. 121 Side B 06/09/2016 10:30:17 ͲͺȋȌ ͳͲͺ CHICAGO-KENT LAW REVIEW ͷȀ͵ͳȀʹͲͳͳǣʹͷ ȏͻͳǣ͵ ǡ Ͷ ǡ Ͷͺ Ǧ Ǥ Ͷͻ Ǥ ǡǡ ǡ Ǧ Dzdz Ǧ Ǥ Ǥ Ǥ ͷͲ ǡ ǡ Ǧ ȋ Ȍ DzǦ Ǥdz ͷͳ Ǧǣ ǡ Ǧ ǡǡǤǡǦ Ȁ Ǥ ͷʹ 06/09/2016 10:30:17 ͶǤ See, e.g.ǡ Ǥǯǡ ȏͳͻͻͻȐ͵ǤǤͷͲͶȋǤȌǢ ǯǤ ǤǤǯǡȏͳͻͻͺȐ͵ǤǤʹͲʹȋǤȌǤ ͶͺǤ ǤǯǡȏͳͻͺͺȐʹǤǤ͵ͶͲǡțͶ ȋǤȌǤ ͶͻǤ ȋȌǡȏʹͲͲʹȐǤǤǤͶͻͻǡțʹȋǤȌǤ ͷͲǤ Ǥ ǡ ǦͲʹʹǡ ȋʹͲͲ͵Ȍǡ ǣȀȀǤ Ǧ Ǥ Ǥ Ȁ ǦȀ Ȁ Ȁ Ȁ ǦͲʹʹǦǤǤ ͷͳǤ Id. ȚȚǤͳǡǤ͵Ǥ ͷʹǤ Id. ǤǤ 38015-ckt_91-3 Sheet No. 121 Side B Dz dz Ǥ Ȅ Ǥ Ǥ ǣ ǡ ǡ Ǥ ǯǦ Ǥ Ǧ Ǧ Ǥ ǡ ǡ ǡ Ǥ 38015-ckt_91-3 Sheet No. 122 Side A 06/09/2016 10:30:17 ͲͺȋȌ ʹͲͳȐ REGULATING POLITICAL ADVOCACY ͷȀ͵ͳȀʹͲͳͳǣʹͷ ͳͲͻ 06/09/2016 10:30:17 ͷ͵Ǥ Ǥ ǤȏʹͲͲͲȐȋȌʹͲͶȋǤȌǤ ͷͶ. SeeǤǡ ͳͻͻȂʹͲͳȋͶǤǡʹͲͳͲȌǤ ͷͷǤ ǡ ȏͳͺͻʹȐͺǤǤǤͻʹȋǤȌǤ ͷǤ ǡ ȏͳͻͺʹȐ ͳ ͵ʹͳǡ ͵ͷͶ ȋǤȌǢ ȋȌǡȏʹͲͲʹȐǤǤǤͶͻͻǡțͲȋǤȌǤ ͷǤ ǡǦ ȏͳͻͳͺȐͷʹǤǤǤʹͳ͵ȋǤȌǡ ǡǦ Ǥ 38015-ckt_91-3 Sheet No. 122 Side A ȋ Dz dzȌ Ǥ ȋ Ȍ Ǥ Ǧ Ǥ Ǥ ǡ Ǧ ǡ Southwood v. A.GǤǡ ͷ͵ Ǥ Ǥ Ǥ Ǧ Ǥ Southwoodǡ ǡ ͷͶ ǡ ͷͷ Ǥ Ǧ Ǥ Ǧ Ǥ Ǧ Ǥ ͷ ǡ Ǥ ͷ 38015-ckt_91-3 Sheet No. 122 Side B 06/09/2016 10:30:17 ͲͺȋȌ ͳͲͲ CHICAGO-KENT LAW REVIEW ͷȀ͵ͳȀʹͲͳͳǣʹͷ ȏͻͳǣ͵ Ǥ Ǥ Ǥ Ǧ Ǥ Ǧ Ǥ Ȅ Ǥ Ǥ Ǧǣ ǡ Ǥ Ǥ Ǥǡǡ Ǧ ǣ ȋͳȌ ǡ ȋʹȌ Dzdz Ǧ ȋ͵Ȍ Ǥ A. Charities As Thought Leaders ȋ ʹȌ ȏͳͻͳʹȐ ʹ ȋǤȌǡ Dz Ǥdz 06/09/2016 10:30:17 38015-ckt_91-3 Sheet No. 122 Side B ǤǦ Ǧ ǡ Ǥ ǡ ǡ Ǥ ǡ Ǧ Ǥǡ Ǧ 38015-ckt_91-3 Sheet No. 123 Side A 06/09/2016 10:30:17 ͲͺȋȌ ʹͲͳȐ REGULATING POLITICAL ADVOCACY ͷȀ͵ͳȀʹͲͳͳǣʹͷ ͳͲͳ Ǥ ǡ Ǧ Ǥ B. The Pervasiveness of Messaging in Charitable Programming ͷͺǤ ǤǡͻǤͷ͵ͻǡͷͶȋͳͶȌȋͳͺȌǤ 06/09/2016 10:30:17 38015-ckt_91-3 Sheet No. 123 Side A Ǥ Ǧ Ǧ ǡ ǡǡ Ǥ Ǧ ǤǦ ǡ Jackson v. Phillipǡ Dz dz ǡ ǡ ǡ Ǥ ͷͺǡ Ǥ ǡ Ǧ ǤDzdz Ǥǡ Ǧ Ǧ Ǥǡ Ǧ ȋǤǤǡ ǡ ǡ ǡ ǡ ǡ ǡ ǤȌǡ Ǥ Ǥ Ǧ Ǥ Ǥ Ǧ ǡ ǡ 38015-ckt_91-3 Sheet No. 123 Side B 06/09/2016 10:30:17 ͲͺȋȌ ͳͲʹ CHICAGO-KENT LAW REVIEW ͷȀ͵ͳȀʹͲͳͳǣʹͷ ȏͻͳǣ͵ ͷͻǤ See ǡsupraͷͶǡ͵͵ͻǤ 06/09/2016 10:30:17 38015-ckt_91-3 Sheet No. 123 Side B Ǧ Ǧ Ǥ ǡ Ȅ Ǧ Ȅ Ǥ Ǧ ȋ Ȍ Ǥ ǡǡ Ǧ Ǥ Ǧ Ǥ ǡ Ǧ Ǧ Ǧ Ǥ ǡ itself Ǥ ǡ ǡ Ǧ Ǥ Ǥ ǡ ǤǡǡǤ Dz dz ǡ Ǥ Ǥ Ǧ Ǥ ǡ Ǧ ȄǦ Ȅ Ǥ Ǧ Dz dz ȋ Ȍ ȋͳȌ ȋʹȌ Ǧ Ǥ Ǧ ǡ ǡ Ǥ Ȅ Ȅ ǡǡ Dz Ǥdz Ǧ Ǥ ͷͻ 38015-ckt_91-3 Sheet No. 124 Side A 06/09/2016 10:30:17 ͲͺȋȌ ʹͲͳȐ REGULATING POLITICAL ADVOCACY ͷȀ͵ͳȀʹͲͳͳǣʹͷ ͳͲ͵ 06/09/2016 10:30:17 ͲǤ Dzdz ǡ ȏͳͻͻͻȐͳǤǤǤͳͲǡǤͳͷǦͷȋǤȌǤ ͳǤ Ǧ ȏͳͻͳȐȋȌ ͵ȋǤȌǤ ʹǤ Id. ͳͲ͵Ǥ 38015-ckt_91-3 Sheet No. 124 Side A ǡ Ǥ Ǧ Ǧ Ǥsomebodyǡ exclusively Ǥ Ǥ Ǧ Ǧ Dz dz Ǥ Ͳ ȄǦ Ȅ Ǧ Ǧ Ǥ Ǧ Ǥ ǡ Incorporated Council of Law Reporting for England and Wales v. A-G ͳ Ǥ ǡ ǡ Ǧ Ǥ Ǧ Ǧ Ǥ Ǧ Ǥ ǡ ǡ Dz dzǯ Ǧ Ǥ ʹ Ǥǡ Ȅ ǦǦ Ǧ Ȅ Ǥ Ǧ 38015-ckt_91-3 Sheet No. 124 Side B 06/09/2016 10:30:17 ͲͺȋȌ ͳͲͶ CHICAGO-KENT LAW REVIEW ͷȀ͵ͳȀʹͲͳͳǣʹͷ ȏͻͳǣ͵ 38015-ckt_91-3 Sheet No. 124 Side B ǡǦ Ǥ Ǧ Dz Ǧ Ǥdz Ǧ Ǧ Ǧ ǯ ǤBefore ǡfirst Ǧ Ǧ ǤǦ ǡ Ǧ Ǧ Ǥ Ǧ Ǧ ǫ Ǧ Ǥ ǡǦ Ǥ ǡ Ǧ Ǥ Ȅ Ȅ Ǥǡ Ǧ ǡ Ǧ Ǧ Ǥ ǡ Ǧ ǡ ȋ Ȍ Ǥ ǫǦ ȋȌǤǡ Ǧ Ǧ Ǥ Ǧ Ǥ ǡ Ǥ Ǥ Ǧ Ǥ 06/09/2016 10:30:17 38015-ckt_91-3 Sheet No. 125 Side A 06/09/2016 10:30:17 ͲͺȋȌ ʹͲͳȐ ͷȀ͵ͳȀʹͲͳͳǣʹͷ REGULATING POLITICAL ADVOCACY ͳͲͷ C. The Distinctiveness of Charity and Government 06/09/2016 10:30:17 ͵Ǥ Ǥ ǡ Of Sovereignty and Subsidy Conceptualizing the Charity Tax Exemptionǡ ʹ͵ Ǥ ǤǤͷͺͷȋͳͻͻͺȌǤ ͶǤ Ǥ ǡ Distinguishing Government from Charity in Australian Lawǡ Ǥ Ǥ ͷͷͻǡͷͺȋʹͲͲͻȌǤ 38015-ckt_91-3 Sheet No. 125 Side A Ǥ ǡ ǡ Ǧ Ǥ Ǥ ǡ ǡ Ǥ Ǥ ȋ Ȍ Ǥ ǡ Ǥ other than via governmentǤ ǡ Ǧ Ǥ Ǥ Ǥ ǡ Ǧ Ǧ Ǥ ȋ Ȍ Ǧ Ǥ Ǧ Ǥ Ǥ ǯ Ǥ ͵Ǧ ǯ ǡ ǡ ǤͶ 38015-ckt_91-3 Sheet No. 125 Side B 06/09/2016 10:30:17 ͲͺȋȌ ͳͲ CHICAGO-KENT LAW REVIEW ͷȀ͵ͳȀʹͲͳͳǣʹͷ ȏͻͳǣ͵ Ǥ ͷ ǡ ǤǤ ǯ Ǥ ǡǦ ǡ ǡ Ǥ ǯ Ǥ Dz dz Ǥ Dz Ǥdz ǡ Ǧ ȋ Ȍ Ǥ Ǧ Ǥ Ǧ ǣ Just like governments cannot “do government” through charities, charities cannot “do charity” through governments. Since government and charity are separate and distinct, government cannot be the means for charitable ends any more than charity can be the means for governmental endsǤ 06/09/2016 10:30:17 ͷǤ IdǤͷͳȂ͵Ǥ Ǥ ǯ Ƭ ǡ Ȃ ȋʹͲͲͳȌǡ ǣȀȀǤǤȀȀȀȀȀ ̴ȀȀ͵ͷͺͺͺͺȀ ǤǤ 38015-ckt_91-3 Sheet No. 125 Side B Ǧ Ǧ Ǥ Ȁ ǤǦ Ȁ Ǧ Ǥ Ǧ ǡ Ǥ Ǥ 38015-ckt_91-3 Sheet No. 126 Side A 06/09/2016 10:30:17 ͲͺȋȌ ʹͲͳȐ ͷȀ͵ͳȀʹͲͳͳǣʹͷ REGULATING POLITICAL ADVOCACY ͳͲ ǤǦ ǡ Ǥ Ǥ Ǧ Ǧ Ǥ ǡ ǡ ǡ ȋ Ȍ Ǧ Ǥ Ǥ ǡ Ǥ ǡ ǡǡ ǡ Ǥ ǡǡ Ǥ Dz dz Ǥ Ǥ 38015-ckt_91-3 Sheet No. 126 Side A 06/09/2016 10:30:17 Ǥ ʹͲͳʹǤ Ǥ ǯ ǡ Ǥ ǡ Ǧ Ǧ Ǥ Ǥ ǡ Ǧ 38015-ckt_91-3 Sheet No. 126 Side B 06/09/2016 10:30:17 ͲͺȋȌ ͳͲͺ CHICAGO-KENT LAW REVIEW ͷȀ͵ͳȀʹͲͳͳǣʹͷ ȏͻͳǣ͵ Ȁ Ǧ Ǥǡ Ǧ Ǥ Ȅ Ȅ ǡ Ǥ ǡ Ǥǡ Ǧ Ǥ Ǥ Ǥ Ǧ Ǥ Ǥ 38015-ckt_91-3 Sheet No. 126 Side B 06/09/2016 10:30:17
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