The IRS's proposed bright line test gets it wrong

With respect to the IRS's proposed bright-line test for "candidate-related political activity," the IRS appears to be tone-deaf to the sound of Supreme Court’s instructions as supreme arbiter of constitutional protections. In Federal Election Commission v. Wisconsin Right to Life, 551 U.S. 449 (2007), the Supreme Court specifically rejected the argument that a bright-line test could provide the requisite “compelling government interest” sufficient to satisfy the applicable “strict scrutiny” standard for First Amendment rights of section 501(c)(4) organizations.