Schoenblum, Jeffrey A.2014-08-012014-08-01197965 Va. L. Rev. 513 (1979)http://hdl.handle.net/1803/6628This article first explores the development of the de facto system of tax exemption and identifies the tensions that led to its demise. The analysis then details the substitution of a statutory structure in place of the traditional informal arrangement and examines the potential present in that structure for substantial IRS interference in the political process.1 document (43 pages)application/pdfen-USTax exemption -- United States -- EvaluationCampaign funds -- Law and legislation -- United StatesFrom De Facto to Statutory Exemption: An Analysis of the Evolution of Legislative Policy Regarding the Federal Taxation of Campaign FinanceArticle