You limited your search to:

 Collection: Congressional Research Service Reports
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
527 Political Organizations: Legislation in the 109th Congress

527 Political Organizations: Legislation in the 109th Congress

Date: March 31, 2006
Creator: Cantor, Joseph E. & Lunder, Erika
Description: The 109th Congress is examining the role of groups organized under section 527 of the Internal Revenue Code (IRC) that are involved in federal elections but are not operating under the requirements and restrictions of federal election law. Although such groups only recently emerged into public awareness, in 2004, they were widely seen as major players in the presidential election, with more than $400 million spent seeking to influence the outcome. Strictly speaking, the term “527” refers to a section of the Internal Revenue Code, which was added in 1975 to provide tax-exempt status to federal, state, and local political organizations, as defined in that statute. The controversy over these 527 groups arises from two factors: the different definitions used in federal election law and tax law as to what constitutes election-related activity and, further, the lack of certainty as to what election law itself regulates or may permissibly regulate. This report discusses these groups in detail, as well as related legislation.
Contributing Partner: UNT Libraries Government Documents Department
Administrative Separations for Misconduct: An Alternative or Companion to Military Courts-Martial

Administrative Separations for Misconduct: An Alternative or Companion to Military Courts-Martial

Date: May 26, 2004
Creator: Velez Pollack, Estela I.
Description: The recent reports of abuse of prisoners held by U.S. military personnel have raised questions about how the armed forces control servicemembers. Congress, under the authorities vested in it by the U.S. Constitution, has enacted procedures for addressing misconduct by servicemembers. One such procedure is an administrative separation under which a member’s continued suitability for service is determined. Administrative separations are non-punitive and can be initiated for a number of reasons, including misconduct or criminal offenses. They may be used in place of or after the servicemember has been subject to a court-martial or nonjudicial punishment. This report provides an overview of administrative separations as an alternative or companion to courts-martial.
Contributing Partner: UNT Libraries Government Documents Department
Afghanistan: Challenges and Options for Reconstructing a Stable and Moderate State

Afghanistan: Challenges and Options for Reconstructing a Stable and Moderate State

Date: May 10, 2002
Creator: Cronin, Richard P.
Description: This report provides information on and analysis of the current situation in Afghanistan, taking into consideration the country’s essential characteristics and political developments since about the time of the overthrow of the last Afghan King, Zahir Shah, in 1973, and sketches out four possible scenarios for Afghanistan’s future. Finally, the report identifies and analyzes factors that will influence Afghanistan’s political future, and discusses three policy areas in particular in which actions by the United States could be crucial to the achievement of the U.S. goal of a peaceful, stable, democratic, and terrorist-free Afghanistan. An appendix contains key documents relating to the December 2001 Bonn Agreement, which is the framework for current efforts to create a stable and democratic Afghanistan.
Contributing Partner: UNT Libraries Government Documents Department
Afghanistan: Challenges and Options for Reconstructing a Stable and Moderate State

Afghanistan: Challenges and Options for Reconstructing a Stable and Moderate State

Date: July 11, 2002
Creator: Cronin, Richard P.
Description: This report provides information on and analysis of the current situation in Afghanistan, taking into consideration the country’s essential characteristics and political developments since about the time of the overthrow of the last Afghan King, Zahir Shah, in 1973, and sketches out four possible scenarios for Afghanistan’s future. Finally, the report identifies and analyzes factors that will influence Afghanistan’s political future, and discusses three policy areas in particular in which actions by the United States could be crucial to the achievement of the U.S. goal of a peaceful, stable, democratic, and terrorist-free Afghanistan. An appendix contains key documents relating to the December 2001 Bonn Agreement, which is the framework for current efforts to create a stable and democratic Afghanistan.
Contributing Partner: UNT Libraries Government Documents Department
Afghanistan: Challenges and Options for Reconstructing a Stable and Moderate State

Afghanistan: Challenges and Options for Reconstructing a Stable and Moderate State

Date: April 24, 2002
Creator: Cronin, Richard P.
Description: This report provides information on and analysis of the current situation in Afghanistan, taking into consideration the country’s essential characteristics and political developments since about the time of the overthrow of the last Afghan King, Zahir Shah, in 1973, and sketches out four possible scenarios for Afghanistan’s future. Finally, the report identifies and analyzes factors that will influence Afghanistan’s political future, and discusses three policy areas in particular in which actions by the United States could be crucial to the achievement of the U.S. goal of a peaceful, stable, democratic, and terrorist-free Afghanistan. An appendix contains key documents relating to the December 2001 Bonn Agreement, which is the framework for current efforts to create a stable and democratic Afghanistan.
Contributing Partner: UNT Libraries Government Documents Department
Afghanistan: Connections to Islamic Movements In Central and South Asia and Southern Russia

Afghanistan: Connections to Islamic Movements In Central and South Asia and Southern Russia

Date: December 7, 1999
Creator: Katzman, Kenneth
Description: After several years of relative peace in Central Asia and southern Russia, Islamic extremist movements have become more active in Russia and in Central and South Asia, threatening stability in the region. Although numerous factors might account for the upsurge in activity, several of these movements appear to have connections to the Islamic fundamentalist Taliban regime in Afghanistan. These linkages raise questions about whether the United States, as part of a broader effort to promote peace and stability in the region, should continue to engage the Taliban regime, or strongly confront it. This report will be updated as events warrant.
Contributing Partner: UNT Libraries Government Documents Department
Afghanistan: Current Issues and U.S. Policy

Afghanistan: Current Issues and U.S. Policy

Date: August 23, 2002
Creator: Katzman, Kenneth
Description: The United States and its allies are helping Afghanistan emerging from more than 22 years of warfare, although substantial risk to Afghan stability remains. Before the U.S. military campaign against the orthodox Islamist Taliban movement began on October 7, 2001, Afghanistan had been mired in conflict since the Soviet invasion of Afghanistan in 1979. The defeat of the Taliban has enabled the United States and its coalition partners to send forces throughout Afghanistan to search for Taliban and Al Qaeda fighters and leaders that remain at large, including Osama bin Laden. As the war against remaining Al Qaeda and Taliban elements winds down, the United States is shifting its military focus toward stabilizing the interim government, including training a new Afghan national army, and supporting the international security force (ISAF) that is helping the new government provide security.
Contributing Partner: UNT Libraries Government Documents Department
Afghanistan: Current Issues and U.S. Policy

Afghanistan: Current Issues and U.S. Policy

Date: September 13, 2002
Creator: Katzman, Kenneth
Description: The United States and its allies are helping Afghanistan emerging from more than 22 years of warfare, although substantial risk to Afghan stability remains. Before the U.S. military campaign against the orthodox Islamist Taliban movement began on October 7, 2001, Afghanistan had been mired in conflict since the Soviet invasion of Afghanistan in 1979. The defeat of the Taliban has enabled the United States and its coalition partners to send forces throughout Afghanistan to search for Taliban and Al Qaeda fighters and leaders that remain at large, including Osama bin Laden. As the war against remaining Al Qaeda and Taliban elements winds down, the United States is shifting its military focus toward stabilizing the interim government, including training a new Afghan national army, and supporting the international security force (ISAF) that is helping the new government provide security.
Contributing Partner: UNT Libraries Government Documents Department
Afghanistan: Current Issues and U.S. Policy

Afghanistan: Current Issues and U.S. Policy

Date: April 1, 2003
Creator: Katzman, Kenneth
Description: The United States and its allies are helping Afghanistan emerging from more than 22 years of warfare, although substantial risk to Afghan stability remains. Before the U.S. military campaign against the orthodox Islamist Taliban movement began on October 7, 2001, Afghanistan had been mired in conflict since the Soviet invasion of Afghanistan in 1979. The defeat of the Taliban has enabled the United States and its coalition partners to send forces throughout Afghanistan to search for Taliban and Al Qaeda fighters and leaders that remain at large, including Osama bin Laden. As the war against remaining Al Qaeda and Taliban elements winds down, the United States is shifting its military focus toward stabilizing the interim government, including training a new Afghan national army, and supporting the international security force (ISAF) that is helping the new government provide security.
Contributing Partner: UNT Libraries Government Documents Department
FIRST PREV 1 2 3 4 5 NEXT LAST