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 Decade: 2000-2009
 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

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: 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: 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
Campaign Finance Regulation Under the First Amendment:

Campaign Finance Regulation Under the First Amendment:

Date: September 8, 2000
Creator: Whitaker, L. Paige & Jennings, Christopher Alan
Description: 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).
Contributing Partner: UNT Libraries Government Documents Department
Constitutional Constraints on Congress' Ability to Protect the Environment

Constitutional Constraints on Congress' Ability to Protect the Environment

Date: September 8, 2000
Creator: Meltz, Robert
Description: Federal protection of the environment must hew to the same constitutional strictures as any other federal actions. In the past decade, however, the Supreme Court has invigorated several of these strictures in ways that present new challenges to congressional drafters of environmental statutes. This report reviews six of these newly emergent constitutional areas, with special attention to their significance for current and future environmental legislation.
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments

Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments

Date: September 14, 2000
Creator: Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Medicare: Side-by-Side Comparison of Selected Prescription Drug Bills

Medicare: Side-by-Side Comparison of Selected Prescription Drug Bills

Date: September 20, 2000
Creator: O'Sullivan, Jennifer & Yacker, Heidi G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Foreign Sales Corporation (FSC) Tax Benefit for Exporting and the WTO

The Foreign Sales Corporation (FSC) Tax Benefit for Exporting and the WTO

Date: October 11, 2000
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Americans with Disabilities Act: Eleventh Amendment Issues

The Americans with Disabilities Act: Eleventh Amendment Issues

Date: October 25, 2000
Creator: Jones, Nancy Lee
Description: This report provides a brief overview of the Eleventh Amendment to the Americans with Disabilities Act (ADA).
Contributing Partner: UNT Libraries Government Documents Department
Clean Air Act Issues in the 106th Congress

Clean Air Act Issues in the 106th Congress

Date: November 14, 2000
Creator: McCarthy, James E
Description: The Clean Air Act and its 1990 amendments appear to have contributed to a marked improvement in air quality nationwide. Of nearly 100 metropolitan areas not meeting air quality standards for ozone in 1990, more than two-thirds now do so. Even greater progress has been achieved with carbon monoxide: 36 of 42 areas not in attainment in 1990 now meet the standard. Nevertheless, EPA remains concerned about air pollution. In 1997, the Agency promulgated major revisions to its air quality standards for ozone and particulates, an action that would require most states and urban areas to establish additional controls on a wide range of pollution sources. The revised standards were challenged by numerous parties and the courts have remanded the standards to EPA. Implementation is currently in limbo, pending resolution of appeals by the Supreme Court.
Contributing Partner: UNT Libraries Government Documents Department