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MOBILE REPUBLICAN ASSEMBLY v. U.S.

No. 02-16283.

353 F.3d 1357 (2003)

MOBILE REPUBLICAN ASSEMBLY, National Federation of Republican Assemblies, et al., Plaintiffs-Appellees, v. UNITED STATES of America, David P. York, et al., Defendants-Appellants.

United States Court of Appeals, Eleventh Circuit.

December 24, 2003.

Attorney(s) appearing for the Case

Kenneth Green, Andrea R. Tebbets, Tax Div., Dept. of Justice, Washington, DC, for Defendants-Appellants.

Professor William T. Mayton (Court-Appointed), Atlanta, GA, for Plaintiffs-Appellees.

Trevor Alexander McClurg Potter, Washington, DC, Scott L. Nelson and Alan B. Morrison, Public Citizen Lit. Group, Washington, DC, for Amicus Curiae.

Before ANDERSON, BARKETT and RONEY, Circuit Judges.

BARKETT, Circuit Judge:

The United States appeals from a district court decision holding unconstitutional section 527(j) of the Internal Revenue Code. This section establishes strict disclosure requirements for any organization that declares itself a "political organization" under section 527(i) in order to exempt large portions of its campaign-related income from taxation. Because we believe that section 527(j) merely imposes conditions upon the receipt of a voluntary...

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