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Liberal Suppression
Section 501(c)(3) and the Taxation of Speech
Language:
English
Published/Copyright:
2018
About this book
In the course of exempting religious, educational, and charitable organizations from federal income tax, section 501(c)(3) of the Internal Revenue Code requires them to refrain from campaign speech and much speech to influence legislation. These speech restrictions have seemed merely technical adjustments, which prevent the political use of a tax subsidy. But the cultural and legal realities are more disturbing.
Tracing the history of American liberalism, including theological liberalism and its expression in nativism, Hamburger shows the centrality of turbulent popular anxieties about the Catholic Church and other potentially orthodox institutions. He argues persuasively that such theopolitical fears about the political speech of churches and related organizations underlay the adoption, in 1934 and 1954, of section 501(c)(3)’s speech limits. He thereby shows that the speech restrictions have been part of a broad majority assault on minority rights and that they are grossly unconstitutional.
Along the way, Hamburger explores the role of the Ku Klux Klan and other nativist organizations, the development of American theology, and the cultural foundations of liberal “democratic” political theory. He also traces important legal developments such as the specialization of speech rights and the use of law to homogenize beliefs. Ultimately, he examines a wide range of contemporary speech restrictions and the growing shallowness of public life in America.
His account is an unflinching look at the complex history of American liberalism and at the implications for speech, the diversity of belief, and the nation’s future.
Tracing the history of American liberalism, including theological liberalism and its expression in nativism, Hamburger shows the centrality of turbulent popular anxieties about the Catholic Church and other potentially orthodox institutions. He argues persuasively that such theopolitical fears about the political speech of churches and related organizations underlay the adoption, in 1934 and 1954, of section 501(c)(3)’s speech limits. He thereby shows that the speech restrictions have been part of a broad majority assault on minority rights and that they are grossly unconstitutional.
Along the way, Hamburger explores the role of the Ku Klux Klan and other nativist organizations, the development of American theology, and the cultural foundations of liberal “democratic” political theory. He also traces important legal developments such as the specialization of speech rights and the use of law to homogenize beliefs. Ultimately, he examines a wide range of contemporary speech restrictions and the growing shallowness of public life in America.
His account is an unflinching look at the complex history of American liberalism and at the implications for speech, the diversity of belief, and the nation’s future.
Author / Editor information
Philip Hamburger is the Maurice and Hilda Friedman Professor of Law at Columbia Law School. He is the author of The Administrative Threat, Is Administrative Law Unlawful?, Law and Judicial Duty, and Separation of Church and State.
Reviews
“While there are many books about the role of religion and politics and a large literature on the constitutional implications of tax exemptions and the regulation of nonprofits, none bring these topics together like Hamburger’s sophisticated, original, and compelling arguments. Hamburger persuasively argues that this seemingly modest provision in the tax code actually has important implications for constitutional law, religious freedom, and the development of American liberalism.”
— Ilya Somin, author of The Grasping Hand: “Kelo v. City of New London” and the Limits of Eminent Domain “Liberal Suppression develops and argues vehemently for a point of view underrepresented in recent literature on the tax topics that it addresses. It will enliven and (in a good way) unsettle those debates.”
— Daniel N. Shaviro, New York University"Liberal Suppression is worth the read for anyone concerned about the limits of free speech in the United States today. There is hardly a more pressing concern at this moment in the nation’s history."
— Journal of Law and ReligionTopics
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Frontmatter
i -
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CONTENTS
ix -
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INTRODUCTION
1 -
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ONE. Conceptual Foundations
21 - PART I. Group Speech and Liberal Fears
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TWO. Idealistic Organizations in Politics
39 -
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THREE. Liberal Democratic Anxieties
48 - PART II. The Liberal Assault
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FOUR. Influence and Propaganda
73 -
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FIVE. Segregation
98 -
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SIX. Subversion
124 -
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SEVEN. Political Theory
143 - PART III. Unconstitutional
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EIGHT. The Force of Law
171 -
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NINE. First Amendment Principles
190 -
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TEN. Licensing and Wholesale Suppression
214 -
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ELEVEN. Government Interests
224 -
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TWELVE. Other Avenues for Speech
241 -
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THIRTEEN. Not Only Exemptions but Also Deductions
249 -
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FOURTEEN. Distortions of Constitutional Doctrine
256 - PART IV. Divided and Subdued
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FIFTEEN. Rights of Associators and Associations
269 -
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SIXTEEN. Fractions of Persons and Rights
279 -
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SEVENTEEN. Government Homogenization of Public Opinion
295 -
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EIGHTEEN. Contemporary Speech Restrictions
307 -
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CONCLUSION
317 -
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NOTES
339 -
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INDEX
393
Publishing information
Pages and Images/Illustrations in book
eBook published on:
December 16, 2020
eBook ISBN:
9780226522135
Pages and Images/Illustrations in book
eBook ISBN:
9780226522135
Keywords for this book
taxes; taxation; speech; communication; law; legal; legalistic; legalism; federal income; internal revenue code; religious; educational; religion; education; charitable; charity; campaign; political; politics; liberalism; american; united states of america; usa; catholic church; christianity; catholicism; freedom; constitution; unconstitutional; limitations; churches; kkk; ku klux klan; organization; theology; racism; race; restrictions
Audience(s) for this book
For an expert adult audience, including professional development and academic research
