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 Collection: Congressional Research Service Reports
Political Ads: Issue Advocacy or Campaign Activity Under the Tax Code?

Political Ads: Issue Advocacy or Campaign Activity Under the Tax Code?

Date: August 29, 2012
Creator: Lunder, Erika K.
Description: Some tax-exempt organizations are legally allowed to engage in political campaign activity, and some are not. This report discusses which organization are/are not allowed to do so, and how they determine whether something is campaign activity.
Contributing Partner: UNT Libraries Government Documents Department
501(c)(4)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws

501(c)(4)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws

Date: May 17, 2013
Creator: Lunder, Erika K. & Whitaker, L. P.
Description: This report discusses 501(c)(4) social welfare organizations, including the requirements necessary to maintain 501(c)(4) status and the requirements for annual reporting to the Internal Revenue Service and Federal Election Commission.
Contributing Partner: UNT Libraries Government Documents Department
Aung San Suu Kyi's Party Takes Control of Parliament in Burma

Aung San Suu Kyi's Party Takes Control of Parliament in Burma

Date: February 9, 2016
Creator: Martin, Michael F.
Description: This report discusses politics and government in Burma following elections in November 2015. Aung San Suu Kyi's National League for Democracy (NLD) has now assumed control of Burma's Union Parliament. The lower chamber (People's Assembly) and the upper chamber (National Assembly) took office on February 1 and 3, 2016, respectively.
Contributing Partner: UNT Libraries Government Documents Department
Burma's 2010 Election Campaign: Issues for Congress

Burma's 2010 Election Campaign: Issues for Congress

Date: October 6, 2010
Creator: Martin, Michael F.
Description: This report discusses the November 7, 2010 parliamentary elections in Burma, which have long been controversial, mainly due to election fraud concerns. The report discusses debates about U.S. policy toward Burma, which has been sparked by the elections and the issues surrounding them.
Contributing Partner: UNT Libraries Government Documents Department
Burma's 2010 Elections: Implications of the New Constitution and Election Laws

Burma's 2010 Elections: Implications of the New Constitution and Election Laws

Date: April 29, 2010
Creator: Martin, Michael F.
Description: This report discusses the November 7, 2010 parliamentary elections in Burma, which have long been controversial, mainly due to election fraud concerns. The report discusses debates about U.S. policy toward Burma, which has been sparked by the elections and the issues surrounding them.
Contributing Partner: UNT Libraries Government Documents Department
China's Leaders Quash Hong Kong's Hopes for Democratic Election Reforms

China's Leaders Quash Hong Kong's Hopes for Democratic Election Reforms

Date: September 5, 2014
Creator: Martin, Michael F.
Description: This report briefly discusses a recent decision by China's National People's Congress Standing Committee (NPCSC) that places strict conditions on any possible electoral reforms in Hong Kong. The report covers the decision, Hong Kong's response, and options for Congress.
Contributing Partner: UNT Libraries Government Documents Department
Hong Kong's Legislative Council Votes Down Chief Executive Election Reform

Hong Kong's Legislative Council Votes Down Chief Executive Election Reform

Date: June 22, 2015
Creator: Martin, Michael F.
Description: This report briefly discusses Hong Kong's Legislative Council (Legco), and the recent defeat of a proposal to reform the city's Chief Executive (CE) selection method.
Contributing Partner: UNT Libraries Government Documents Department
Prospects for Democracy in Hong Kong: The 2012 Election Reforms

Prospects for Democracy in Hong Kong: The 2012 Election Reforms

Date: June 18, 2010
Creator: Martin, Michael F.
Description: This report covers the importance of the democratization of Hong Kong to U.S. foreign policy as well as to Hong Kong itself. It specifically looks at two recent election changes which indicate the Hong Kong government's willingness to press for democratic reforms and also give more power to current government officials over incumbent officials.
Contributing Partner: UNT Libraries Government Documents Department
Prospects for Democracy in Hong Kong: The 2012 Election Reforms

Prospects for Democracy in Hong Kong: The 2012 Election Reforms

Date: December 10, 2009
Creator: Martin, Michael F.
Description: This report covers the importance of the democratization of Hong Kong to U.S. foreign policy as well as to Hong Kong itself. It specifically looks at two recent election changes which indicate the Hong Kong government's willingness to press for democratic reforms and also give more power to current government officials over incumbent officials.
Contributing Partner: UNT Libraries Government Documents Department
Prospects for Democracy in Hong Kong: The 2012 Election Reforms

Prospects for Democracy in Hong Kong: The 2012 Election Reforms

Date: February 1, 2011
Creator: Martin, Michael F.
Description: This report covers the importance of the democratization of Hong Kong to U.S. foreign policy as well as to Hong Kong itself. It specifically looks at two recent election changes which indicate the Hong Kong government's willingness to press for democratic reforms and also give more power to current government officials over incumbent officials.
Contributing Partner: UNT Libraries Government Documents Department
Beginning and End of the Terms of United States Senators Chosen to Fill Senate Vacancies

Beginning and End of the Terms of United States Senators Chosen to Fill Senate Vacancies

Date: September 28, 2010
Creator: Maskell, Jack
Description: This report discusses the procedures for when a Senator is chosen to fill a Senate vacancy during a session of Congress, i.e., when the appointed Senator can begin his or her term of office, and how long the Senator remains in office (until the new "Senator-elect" is sworn in and seated by the Senate).
Contributing Partner: UNT Libraries Government Documents Department
Postponement and Rescheduling of Elections to Federal Office

Postponement and Rescheduling of Elections to Federal Office

Date: October 4, 2004
Creator: Maskell, Jack
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Counting Electoral Votes: An Overview of Procedures at the Joint Session, Including Objections by Members of Congress

Counting Electoral Votes: An Overview of Procedures at the Joint Session, Including Objections by Members of Congress

Date: November 30, 2012
Creator: Maskell, Jack & Rybicki, Elizabeth
Description: Report that describes the steps which precede the joint session and the procedures set in the Constitution and statute by which the House and Senate jointly certify the results of the electoral vote. It also discusses the procedures set in law governing challenges to the validity of an electoral vote, and makes reference to the procedures followed during the joint session in 2005 by which the election of George W. Bush was certified.
Contributing Partner: UNT Libraries Government Documents Department
Counting Electoral Votes: An Overview of Procedures at the Joint Session, Including Objections by Members of Congress

Counting Electoral Votes: An Overview of Procedures at the Joint Session, Including Objections by Members of Congress

Date: December 8, 2008
Creator: Maskell, Jack & Rybicki, Elizabeth
Description: This report describes the steps which precede the joint session and the procedures set in the Constitution and statute by which the House and Senate jointly certify the results of the electoral vote. It also discusses the procedures set in law governing challenges to the validity of an electoral vote, and makes reference to the procedures followed during the joint session in 2005 by which the election of George W. Bush was certified.
Contributing Partner: UNT Libraries Government Documents Department
Procedures for Contested Election Cases in the House of Representatives

Procedures for Contested Election Cases in the House of Representatives

Date: November 4, 2010
Creator: Maskell, Jack & Whitaker, L. Paige
Description: Under the U.S. Constitution, each House of Congress has the express authority to be the judge of the "elections and returns" of its own Members. Although initial challenges and recounts for the House are conducted at the state level, under the state's authority to administer federal elections, continuing contests may be presented to the House, which, as the final arbiter, may make a conclusive determination of a claim to the seat. This report describes these procedures.
Contributing Partner: UNT Libraries Government Documents Department
Campaign Finance: Potential Legislative and Policy Issues for the 111th Congress

Campaign Finance: Potential Legislative and Policy Issues for the 111th Congress

Date: January 29, 2009
Creator: McCarthy, James E.
Description: This report discusses selected campaign finance policy issues that may receive attention during the 111th Congress such as the electronic filing of senate campaign finance reports, bundling, hybrid advertising, joint fundraising committees, 527 Organizations and more.
Contributing Partner: UNT Libraries Government Documents Department
Brazil's October 2014 Presidential Election

Brazil's October 2014 Presidential Election

Date: September 30, 2014
Creator: Meyer, Peter J.
Description: This report briefly discusses the candidates and policy shifts in Brazil's 2014 Presidential election.
Contributing Partner: UNT Libraries Government Documents Department
Canada's October 2015 Elections

Canada's October 2015 Elections

Date: September 22, 2015
Creator: Meyer, Peter J. & Fergusson, Ian F.
Description: This report discusses the political climate in Canada, leading up to Canada's next election, scheduled for October 19, 2015. The outcome of the election may have implications for the United States, which is Canada's largest trading partner, largest energy consumer, and NATO ally.
Contributing Partner: UNT Libraries Government Documents Department
Greece Update

Greece Update

Date: August 25, 2009
Creator: Migdalovitz, Carol
Description: This report discusses current issues regarding Greece's recent elections, economy, and foreign policies.
Contributing Partner: UNT Libraries Government Documents Department
Greece Update

Greece Update

Date: October 15, 2009
Creator: Migdalovitz, Carol
Description: This report discusses current issues regarding Greece's recent elections, economy, and foreign policies.
Contributing Partner: UNT Libraries Government Documents Department
The United Kingdom Election

The United Kingdom Election

Date: April 29, 2015
Creator: Mix, Derek E.
Description: This report is a brief primer on the United Kingdom's (UK) general election, which is set to take place May 7, 2015. The previous election, in 2010, resulted in a "hung Parliament," as no party won a majority of the 650 seats in the House of Commons.
Contributing Partner: UNT Libraries Government Documents Department
The United Kingdom Election

The United Kingdom Election

Date: May 8, 2015
Creator: Mix, Derek E.
Description: This report briefly outlines the United Kingdom's recent election that was held on May 7, 2015 and resulted in a decisive victory for the Conservative Party.
Contributing Partner: UNT Libraries Government Documents Department
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

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

Date: September 7, 2000
Creator: Morris, Marie B.
Description: Virtually all political organizations are "section 527" political organizations, which means that they are tax-exempt. 527 organizations are created to influence the election or defeat of public officials. 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.
Contributing Partner: UNT Libraries Government Documents Department
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

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

Date: June 26, 2000
Creator: Morris, Marie B.
Description: This report compares the tax and election laws relating to political organizations and political committees 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. The report will be updated as new proposals are reported.
Contributing Partner: UNT Libraries Government Documents Department