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

Description:

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 political
activities. 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.
Creator(s):
Creation Date: September 7, 2000
Partner(s):
UNT Libraries Government Documents Department
About | Browse this Partner
Collection(s):
Congressional Research Service Reports
About | Browse this Collection
Usage:
Total Uses: 21
Past 30 days: 1
Yesterday: 0
Creator (Author):
Morris, Marie B.
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
Creator (Author):
American Law Division
Publisher Info:
Place of Publication: Washington D.C., USA
Original Creation Date: September 7, 2000
Coverage:
Date
2000  
Description:

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 political
activities. 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.
Physical Description:

11 pages.
Language(s):
Subject(s):
Partner:
UNT Libraries Government Documents Department
About | Browse this Partner
Collection:
Congressional Research Service Reports
About | Browse this Collection
Identifier:
Resource Type: Report
Format: Text
Rights:
Access: Public