Gift tax and 501(c)(4)s

Someone on the election law listserve asked a question that pops up all the time for 501(c)(4)s... do major donors to (c)(4)s have to pay gift tax? Answer... because 501(c)(4)s aren't exempt from gift tax (like 501(c)(3)s and 527s) contributions over $12,000 are subject to the tax. Now, as Beth Kingsley stated in her response on the listserve, the IRS isn't exactly pulling out all the stops to collect this tax, so practically speaking it goes largely uncollected. A big issue? Not really... only if you have a person giving more than $12k!