This article is the second of two on the application of gift tax to Section 501 (c)(4) contributions. The earlier article examined federal gift taxation generally, and whether and in what circumstances contributions to social welfare organizations could be taxable gifts. This article assumes that Section 501 (c)( 4) contributions would be treated as gifts subject to gift tax, and examines constitutional arguments against the application of gift tax to Section 501(c)(4) contributions.