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 Collection: Congressional Research Service Reports
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
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: 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.
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: Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230

527 Organizations: Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230

Date: March 19, 2001
Creator: Morris, Marie B.
Description: On July 1, 2000, President Clinton signed H.R. 4762, P.L. 106-230. The law amended the Internal Revenue Code [IRC] to require political organizations described in IRC § 527 to disclose their political activities, if they were not already required to do so by the Federal Election Campaign Act [FECA]. This report summarizes the three major changes made by the law and some of the major responses to the legislation. First, all 527 organizations which expect to have over $25,000 in gross receipts during a taxable year and which are not required to report to the Federal Election Commission [FEC] are required to register with the IRS within 24 hours of their formation, whether they are involved in state, local, or federal elections. Second, 527 issue advocacy organizations, which previously reported neither to the IRS nor the FEC, are required to file regular disclosure statements with the IRS. Third, all 527 organizations with gross receipts in excess of $25,000 per year are required to file annual reports with the IRS. The registration statements, disclosure forms, and annual reports will be made public. H.R. 527 and S. 527 in the 107th Congress would exempt most state and local 527 organizations from the ...
Contributing Partner: UNT Libraries Government Documents Department
The American Electoral College: Origins, Development, Proposals for Reform or Abolition

The American Electoral College: Origins, Development, Proposals for Reform or Abolition

Date: June 2, 1979
Creator: Neale, Thomas H
Description: This report is a comprehensive annotated bibliography of substantive books, monographs, articles, and documents treating the origins, evolution, and current operational characteristics of the U.S. electoral college system, as well as proposals for its reform or abolition. An explanatory introduction is provided for readers unfamiliar with the issue.
Contributing Partner: UNT Libraries Government Documents Department
Candidates for Presidential Nomination in 1988: Major Declared Contestants and Campaign Organizations

Candidates for Presidential Nomination in 1988: Major Declared Contestants and Campaign Organizations

Date: March 14, 1988
Creator: Neale, Thomas H
Description: This report lists the candidates that have withdrawn from the 1988 Presidential race.
Contributing Partner: UNT Libraries Government Documents Department
The Eighteen Year Old Vote: The Twenty-sixth Amendment and Subsequent Voting Rates of Newly Enfranchised Age Groups

The Eighteen Year Old Vote: The Twenty-sixth Amendment and Subsequent Voting Rates of Newly Enfranchised Age Groups

Date: May 20, 1983
Creator: Neale, Thomas H
Description: This report traces the progress of proposals to expand the right to vote to citizens between the ages of 18 and 21, culminating in the ratification of the 26th Amendment to the Constitution of the United States in 1971. It also reviews the voting rates of the newly enfranchised age group and compares them to voting rates of other age groups.
Contributing Partner: UNT Libraries Government Documents Department