https://www.newcriterion.com/issues/2018/10/our-orwellian-tax-code
A review of Liberal Suppression: Section 501(c)(3) and the Taxation of Speech by Philip Hamburger
Anyone who has ever been audited by the IRS—no, let’s check that. Anyone who has ever lived in fear of being audited (now I’ve got everyone’s attention) knows well that there is more to the tax code than even its voluminous girth suggests. Still, would even the most cynical among us suppose that the code, in just one of its most promiscuous provisions, reflects the uniquely American history of left-wing hostility to free speech?
Philip Hamburger would.
To be sure, the Columbia Law School scholar is better described as erudite than cynical. Professor Hamburger is best known in recent times for his deep dive into modern government’s sprawling, unaccountable fourth branch, Is Administrative Law Unlawful? (Spoiler: Yes!). But his oeuvre has long focused on another topic, similarly consequential to popular sovereignty in our constitutional republic: liberalism. Liberalism not just in the classical sense of being liberty-minded, but liberalism in the political connotation: the nigh-antithesis of liberty-mindedness, most familiar to contemporary Americans as progressivism (and, if I may interject, about as progressive as it is liberal).
In his latest offering, Liberal Suppression: Section 501(c)(3) and the Taxation of Speech, Hamburger builds on the scholarship of his 2000 law review article, “Liberality,” which unfolds the phenomenon of liberalism as more attitude than ideology….
The unexpected but entirely apt framework for the story is a dryly worded, decades-old statute which, as is the Orwellian wont of the tax code, taketh away in the same breath as it giveth. Section 501(c)(3) permits an exemption from taxation to nonprofit business entities, referred to throughout the book as “idealistic” organizations to encapsulate their broad-ranging religious, cultural, educational, and social missions—organizations such as the one that publishes this magazine, for instance.