Sep 11, 2017 ... ... test] and is unlawful,” the court ruled (State of Nevada, et al v. ..... and (ii) pays to the IRS an amount equal to 10% of the employment tax ...


Activity, supra note 10 (quoting Regan v. Taxation with ... See, e.g., Samansky & Tobin, supra note 16 (arguing that leaders of religious organizations ... attacking the IRS regulations on the ground of a Smith hybrid claim, which. 20 ratchets up ..... whether a single standard to measure the political activities of all § 501(c)(3).