Anyone keeping tabs on the efforts of the Internal Revenue Service (IRS) to assess gift taxes on major donations to 501(c)(4) organizations should be wondering if the old adage regarding the certainty of death and taxes needs to be updated in the post-Citizens United era.

Citizens for Responsibility and Ethics in Washington (CREW) and Melanie Sloan, its executive director, recently filed a lawsuit against the Federal Election Commission (FEC) for continually dismissing cases without providing information about the decisions. Those who file complaints with the FEC are often unable to legally challenge the commission's dismissal actions or obtain the reasons for the dismissals.

The Federal Election Commission (FEC) recently voted 5-1 to approve advisory opinions allowing two political organizations to collect unlimited contributions for independent expenditures in federal campaigns. The groups, the conservative Club for Growth (the Club) and pro-Democratic Commonsense Ten, will disclose their donors and spending to the FEC. The opinions provide some guidance to entities that wish to raise and spend unlimited amounts of money to run ads supporting or opposing candidates for federal office.

On June 24, the House passed the DISCLOSE Act by a close, largely party-line vote of 219-206. Supporters praise the bill as a success for transparency, while critics argue that it is an attack on the First Amendment and creates unfair exemptions for groups such as the National Rifle Association. The companion bill in the Senate, S. 3295, must now overcome many obstacles.