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 Collection: Congressional Research Service Reports
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
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. digital.library.unt.edu/ark:/67531/metacrs10190/
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
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. digital.library.unt.edu/ark:/67531/metacrs10189/
Presidential Nominating Process: Current Issues
Pressure to change the nominating system mounted in the turbulent political climate of the 1960s, due to the perception that the process was undemocratic. A transforming event occurred at the Democratic convention in 1968, where violent confrontations between war protesters and the Chicago police outside the convention hall, and bitter credentials disputes inside, spurred Democrats to completely change the party's nominating rules. The new rules transferred the power of choosing delegates from party leaders to rank-and-file voters, opening the process to widespread popular participation for the first time. Many state parties switched to primaries to comply with the newly adopted national party rules. The Republican Party also modified its rules in the early 1970s. digital.library.unt.edu/ark:/67531/metadc84078/
Campaign Finance Regulation Under the First Amendment:
This Report first discusses the critical holdings enunciated by the Supreme Court in Buckley, including those: upholding reasonable contribution limits, striking down expenditure limits, upholding disclosure reporting requirements, and upholding the system of voluntary presidential election expenditure limitations linked with public financing. It then examines the Court’s extension of Buckley in fourteen subsequent cases, evaluating them in three regulatory contexts: contribution limits (California Medical Association v. FEC; Citizens Against Rent Control v. Berkeley; Nixon v. Shrink Missouri Government PAC), expenditure limits (First National Bank of Boston v. Bellotti; FEC v. Massachusetts Citizens for Life; Austin v. Michigan Chamber of Commerce; FEC v. National Right to Work; Colorado Republican Federal Campaign Committee v. FEC; FEC v. Democratic Senatorial Campaign Committee; FEC v. National Conservative Political Action Committee), and disclosure requirements (Buckley v. American Constitutional Law Foundation; Brown v. Socialist Workers ‘74 Campaign Committee; FEC v. Akins; McIntrye v. Ohio Elections Commission). digital.library.unt.edu/ark:/67531/metacrs1158/
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
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. digital.library.unt.edu/ark:/67531/metacrs1156/
527 Organizations: Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230
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 requirements of P.L. 106-230. digital.library.unt.edu/ark:/67531/metacrs1965/
Kuwait: Security, Reform, and U.S. Policy
Kuwaiti leaders peacefully resolved a succession crisis that erupted following the January 15, 2006 death of its long-ruling Amir. However, a new crisis erupted in May 2006 over the structure of the next parliamentary elections, prompting a dissolution of the existing parliament and scheduling of new elections for June 29, 2006. Women will be able to run and to vote. digital.library.unt.edu/ark:/67531/metacrs10248/
Survey of State Statutes Affecting Voting by the Physically Handicapped
No Description digital.library.unt.edu/ark:/67531/metacrs8808/
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
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. digital.library.unt.edu/ark:/67531/metacrs9625/
Campaign Finance Regulation Under the First Amendment: Buckley v. Valeo and its Supreme Court Progeny
This report first discusses the critical holdings enunciated bythe SupremeCourt in Buckley, including those: upholding reasonable contribution limits, striking down expenditure limits, upholding disclosure reporting requirements, and upholding the system of voluntary presidential election expenditure limitations linked with public financing. It then examines the Court’s extension of Buckley in fifteen subsequent cases, evaluating them in three regulatory contexts: contribution limits (California Medical Association v. FEC; Citizens Against Rent Control v. Berkeley; Nixon v. Shrink Missouri Government PAC; FEC v. Beaumont), expenditure limits (First National Bank of Boston v. Bellotti; FEC v. Massachusetts Citizens for Life; Austin v. Michigan Chamber of Commerce; FEC v. National Right to Work; Colorado Republican Federal Campaign Committee (Colorado I) v. FEC; FEC v. Colorado Republican Federal Campaign Committee (Colorado II); FEC v. Democratic Senatorial Campaign Committee; FEC v. National Conservative Political Action Committee), and disclosure requirements (Buckley v. American Constitutional Law Foundation; Brown v. Socialist Workers ‘74 Campaign Committee; FEC v. Akins; McIntrye v. Ohio Elections Commission). digital.library.unt.edu/ark:/67531/metacrs4392/
Campaign Finance Regulation Under the First Amendment: Buckley v. Valeo and its Supreme Court Progeny
This report first discusses the critical holdings enunciated bythe SupremeCourt in Buckley, including those: upholding reasonable contribution limits, striking down expenditure limits, upholding disclosure reporting requirements, and upholding the system of voluntary presidential election expenditure limitations linked with public financing. It then examines the Court’s extension of Buckley in fifteen subsequent cases, evaluating them in three regulatory contexts: contribution limits (California Medical Association v. FEC; Citizens Against Rent Control v. Berkeley; Nixon v. Shrink Missouri Government PAC; FEC v. Beaumont), expenditure limits (First National Bank of Boston v. Bellotti; FEC v. Massachusetts Citizens for Life; Austin v. Michigan Chamber of Commerce; FEC v. National Right to Work; Colorado Republican Federal Campaign Committee (Colorado I) v. FEC; FEC v. Colorado Republican Federal Campaign Committee (Colorado II); FEC v. Democratic Senatorial Campaign Committee; FEC v. National Conservative Political Action Committee), and disclosure requirements (Buckley v. American Constitutional Law Foundation; Brown v. Socialist Workers ‘74 Campaign Committee; FEC v. Akins; McIntrye v. Ohio Elections Commission). digital.library.unt.edu/ark:/67531/metacrs4391/
Political Action Committees: Their Evolution, Growth and Implications for the Political System
No Description digital.library.unt.edu/ark:/67531/metacrs9181/
Business and Labor Spending in U.S. Elections
Federal election law has long prohibited corporate and union spending in federal elections, but distinctions in statutes and judicial rulings have opened avenues by which these groups have been able to spend money in the electoral process. Business groups make particular use of political action committee (PAC) donations to candidates and soft money donations to parties. Unions made prominent use of issue advocacy in 1996, but labor’s political strength lies in exempt activity communications with members. This report explains these tools and their use in today’s elections. digital.library.unt.edu/ark:/67531/metacrs468/
Campaign Finance: Brief Overview of
On May 2, 2003, the U.S. District Court for the District of Columbia issued its decision in McConnell v. FEC, striking down many key provisions of the law. This report provides a brief overview of the court’s decision and will be updated. The three-judge panel, which was split 2 to 1 on many issues, ordered that its ruling take effect immediately. Since the court has issued its opinion, several appeals have been filed. Under the BCRA expedited review provision, the court’s decision will be reviewed directly by the U.S. Supreme Court. On May 19 the U.S. district court issued a stay to its ruling, which leaves BCRA, as enacted, in effect until the Supreme Court issues a decision. digital.library.unt.edu/ark:/67531/metacrs4404/
Campaign Finance: Brief Overview of
On May 2, 2003, the U.S. District Court for the District of Columbia issued its decision in McConnell v. FEC, striking down many key provisions of the law. This report provides a brief overview of the court’s decision and will be updated. The three-judge panel, which was split 2 to 1 on many issues, ordered that its ruling take effect immediately. Since the court has issued its opinion, several appeals have been filed. Under the BCRA expedited review provision, the court’s decision will be reviewed directly by the U.S. Supreme Court. On May 19 the U.S. district court issued a stay to its ruling, which leaves BCRA, as enacted, in effect until the Supreme Court issues a decision digital.library.unt.edu/ark:/67531/metacrs4403/
Georgia's October 2012 Legislative Election: Outcome and Implications
This report discusses the most recent elections for the 150-member Parliament of Georgia on October 1, 2012, including background to the election, the campaign, and results with implications for Georgia and U.S. interests. digital.library.unt.edu/ark:/67531/metadc122269/
The Uniformed and Overseas Citizens Absentee Voting Act: Overview and Issues
This report discusses the Uniformed and Overseas Citizens Absentee Voting Act (UOCAVA), under which members of the uniformed services and U.S. citizens who live abroad are eligible to register and vote absentee in federal elections. The report discusses recent improvements to UOCAVA, necessary as the result of controversy surrounding ballots received in Florida from absentee voters in the 2000 presidential election. The report also discusses related legislation, such as the National Defense Authorization Act for FY2010, which provided for a major overhaul of UOCAVA. digital.library.unt.edu/ark:/67531/metadc287948/
Georgia's October 2013 Presidential Election: Outcome and Implications
This report discusses Georgia's October 27, 2013, presidential election and its implications for U.S. interests. The election took place one year after a legislative election that witnessed the mostly peaceful shift of legislative and ministerial power from the ruling party, the United National Movement (UNM), to the Georgia Dream (GD) coalition bloc. digital.library.unt.edu/ark:/67531/metadc267855/
The Uniformed and Overseas Citizens Absentee Voting Act: Overview and Issues
This report discusses the Uniformed and Overseas Citizens Absentee Voting Act (UOCAVA), under which members of the uniformed services and U.S. citizens who live abroad are eligible to register and vote absentee in federal elections. The report discusses recent improvements to UOCAVA, necessary as the result of controversy surrounding ballots received in Florida from absentee voters in the 2000 presidential election. The report also discusses related legislation, such as the National Defense Authorization Act for FY2010, which provided for a major overhaul of UOCAVA. digital.library.unt.edu/ark:/67531/metadc98113/
The Uniformed and Overseas Citizens Absentee Voting Act: Overview and Issues
This report discusses the Uniformed and Overseas Citizens Absentee Voting Act (UOCAVA), under which members of the uniformed services and U.S. citizens who live abroad are eligible to register and vote absentee in federal elections. The report discusses recent improvements to UOCAVA, necessary as teh result of controversy surrounding ballots received in Florida from absentee voters in the 2000 presidential election. The report also discusses related legislation, such as the National Defense Authorization Act for FY2010, which provided for a major overhaul of UOCAVA. digital.library.unt.edu/ark:/67531/metadc33085/
Presidential Nominating Process: Current Issues
This report discusses issues regarding the Presidential Nomination Process including information about the 2008 election, calendar changes from 1988 to 2008, changes to national party rules for 2012, an evaluation of the primary system, reform proposals, and legislative considerations. digital.library.unt.edu/ark:/67531/metadc94121/
Presidential Nominating Process: Current Issues
This report discusses issues regarding the Presidential Nomination Process including information about the 2008 election, calendar changes from 1988 to 2008, changes to national party rules for 2012, an evaluation of the primary system, reform proposals, and legislative considerations. digital.library.unt.edu/ark:/67531/metadc94120/
Presidential Nominating Process: Current Issues
This report discusses issues regarding the Presidential Nomination Process including information about the 2008 election, calendar changes from 1988 to 2008, changes to national party rules for 2012, an evaluation of the primary system, reform proposals, and legislative considerations. digital.library.unt.edu/ark:/67531/metadc94119/
Iraq: Politics, Governance, and Human Rights
Iraq's political transition from the dictatorship of Saddam Hussein to a plural polity that encompasses varying sects and ideological and political factions has been accomplished through a series of elections that began in 2005. However, disputes regarding various communities' claims on power and economic resources has contributed to popular frustration and continued political unrest. This report discusses these issues. digital.library.unt.edu/ark:/67531/metadc40258/
Mongolia: Issues for Congress
This report examines current economic and political issues in Mongolia, including the country's democratic development, investment climate, military engagement and foreign relations. digital.library.unt.edu/ark:/67531/metadc462281/
The Constitutionality of Campaign Finance Regulation: Buckley v. Valeo and Its Supreme Court Progeny
This report first discusses the key holdings enunciated by the Supreme Court in Buckley, including those upholding reasonable contribution limits, striking down expenditure limits, upholding disclosure reporting requirements, and upholding the system of voluntary presidential election expenditure limitations linked with public financing. It then examines the Court's extension of Buckley in several subsequent cases, evaluating them in various regulatory contexts: contribution limits, expenditure limits, disclosure requirements, and political party soft money and electioneering communication restrictions. digital.library.unt.edu/ark:/67531/metadc461924/
Afghanistan: Politics, Elections, and Government Performance
This report discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai, to address corruption within the Afghan government. The report also includes discussion of election fraud and corruption in Afghanistan. digital.library.unt.edu/ark:/67531/metadc31449/
Afghanistan: Politics, Elections, and Government Performance
This report discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai, to address corruption within the Afghan government. The report also includes discussion of election fraud and corruption in Afghanistan. digital.library.unt.edu/ark:/67531/metadc31448/
Afghanistan: Politics, Elections, and Government Performance
This report discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai, to address corruption within the Afghan government. The report also includes discussion of election fraud and corruption in Afghanistan. digital.library.unt.edu/ark:/67531/metadc29737/
Afghanistan: Politics, Elections, and Government Performance
This report discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai, to address corruption within the Afghan government. The report also includes discussion of election fraud and corruption in Afghanistan. digital.library.unt.edu/ark:/67531/metadc87376/
Afghanistan: Politics, Elections, and Government Performance
This report discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai, to address corruption within the Afghan government, as well as a discussion of election fraud and corruption in Afghanistan. digital.library.unt.edu/ark:/67531/metadc99124/
Prospects for Democracy in Hong Kong: The 2012 Election Reforms
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. digital.library.unt.edu/ark:/67531/metadc103071/
Afghanistan: Politics, Elections, and Government Performance
This report covers concerns and issues relating to governance, elections, election fraud/nepotism, human rights, and Afghan culture in Afghanistan. It discusses the pros and cons of U.S.A. intervention in the shaping of these endeavors. digital.library.unt.edu/ark:/67531/metadc85487/
Afghanistan: Post-Taliban Governance, Security, and U.S. Policy
This report covers concerns and issues relating to governance, elections, election fraud/nepotism, human rights, and Afghan culture in Afghanistan. It discusses the pros and cons of U.S.A. intervention in the shaping of these endeavors. digital.library.unt.edu/ark:/67531/metadc85438/
Afghanistan: Post-Taliban Governance, Security, and U.S. Policy
This report covers concerns and issues relating to governance, elections, election fraud/nepotism, human rights, and Afghan culture in Afghanistan. It discusses the pros and cons of U.S.A. intervention in the shaping of these endeavors. digital.library.unt.edu/ark:/67531/metadc85439/
Afghanistan: Politics, Elections, and Government Performance
Report that discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai to address corruption within the Afghan government. Election fraud and corruption in Afghanistan are also discussed. digital.library.unt.edu/ark:/67531/metadc228127/
Afghanistan: Politics, Elections, and Government Performance
Report that discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai to address corruption within the Afghan government. Election fraud and corruption in Afghanistan are also discussed. digital.library.unt.edu/ark:/67531/metadc228128/
Afghanistan: Politics, Elections, and Government Performance
Report that discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai to address corruption within the Afghan government. Election fraud and corruption in Afghanistan are also discussed. digital.library.unt.edu/ark:/67531/metadc228126/
Haiti: Developments and U.S. Policy Since 1991 and Current Congressional Concerns
Following elections that were widely heralded as the first free and fair elections in Haiti's then-186-year history, Jean-Bertrand Aristide first became Haitian President in February 1991. Elections held under Aristide and his successor, Rene Preval (1996-2000), including the one in which Aristide was reelected in 2000, were marred by alleged irregularities, low voter turnout, and opposition boycotts. Congressional concerns regarding Haiti include fostering stability and democratic development, the cost and effectiveness of U.S. assistance, protection of human rights, improvement of security conditions, combating narcotics trafficking, addressing Haitian migration, and alleviating poverty. digital.library.unt.edu/ark:/67531/metacrs10422/
Serbia and Montenegro Union: Background and Pending Dissolution
On May 21, 2006, Montenegro held a long-awaited referendum on independence. Serbia and Montenegro were the last remnants of the former Yugoslavia to exist in a common state. They formed a new, highly decentralized state union under an agreement brokered by the EU in 2002-2003, which allowed for either republic to hold a referendum after three years. Serbia's political leaders supported continuation of the union but recognized the referendum outcome. The impending dissolution of the Serbia and Montenegro union comes at the same time as the international community is conducting talks on the future status of Kosovo, a disputed province in Serbia. digital.library.unt.edu/ark:/67531/metacrs10247/
Afghanistan: Post-Taliban Governance, Security, and U.S. Policy
Report that covers concerns and issues relating to governance, elections, election fraud/nepotism, human rights, and Afghan culture in Afghanistan. It discusses the pros and cons of U.S.A. intervention in the shaping of these endeavors. digital.library.unt.edu/ark:/67531/metadc227959/
Afghanistan: Politics, Elections, and Government Performance
This report discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai, to address corruption within the Afghan government. The report also includes discussion of election fraud and corruption in Afghanistan. digital.library.unt.edu/ark:/67531/metadc86668/
Ukraine: Current Issues and U.S. Policy
This report discusses the current political and economic situation in Ukraine. It also discusses Ukraine's foreign policy, especially in respect to NATO, European Union, and Russia. The Ukraine's energy issues are also briefly deliberated in this report. digital.library.unt.edu/ark:/67531/metadc84058/
Afghanistan: Politics, Elections, and Government Performance
This report discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai, to address corruption within the Afghan government. The report also includes discussion of election fraud and corruption in Afghanistan. digital.library.unt.edu/ark:/67531/metadc84120/
Afghanistan: Politics, Elections, and Government Performance
This report discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai, to address corruption within the Afghan government. The report also includes discussion of election fraud and corruption in Afghanistan. digital.library.unt.edu/ark:/67531/metadc84119/
Afghanistan: Politics, Elections, and Government Performance
This report discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai, to address corruption within the Afghan government. It also includes discussion of election fraud and corruption in Afghanistan. digital.library.unt.edu/ark:/67531/metadc103237/
Afghanistan: Politics, Elections, and Government Performance
This report discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai, to address corruption within the Afghan government. The report also includes discussion of election fraud and corruption in Afghanistan. digital.library.unt.edu/ark:/67531/metadc94199/
Afghanistan: Politics, Elections, and Government Performance
This report discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai, to address corruption within the Afghan government. The report also includes discussion of election fraud and corruption in Afghanistan. digital.library.unt.edu/ark:/67531/metadc33098/
Afghanistan: Politics, Elections, and Government Performance
This report discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai, to address corruption within the Afghan government. The report also includes discussion of election fraud and corruption in Afghanistan. digital.library.unt.edu/ark:/67531/metadc94201/
Afghanistan: Politics, Elections, and Government Performance
This report discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai, to address corruption within the Afghan government. The report also includes discussion of election fraud and corruption in Afghanistan. digital.library.unt.edu/ark:/67531/metadc94200/