527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change

Morris, Marie B.

Library of Congress. Congressional Research Service.

关键词: Elections;    Information disclosure (securities law);    Internal revenue law;    Election law;    Finance;   

RP-ID  :  RL30582
RP-ID  :  RL30582 2000-09-07

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in politicalactivities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527. For developments after the enactment of P.L. 106-230, please see CRS Report RS20650, 527 Organizations:Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230.