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 Resource Type: Report
 Collection: Congressional Research Service Reports
501(c)(4)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws
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. digital.library.unt.edu/ark:/67531/metadc463001/
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/
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: 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/
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/
527 Political Organizations: Legislation in the 109th Congress
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. digital.library.unt.edu/ark:/67531/metacrs9384/
2012-2013 Presidential Election Period: National Security Considerations and Options
This report discusses historical national security-related presidential transition activities, provides a representative sampling of national security issues a new Administration may encounter, and offers considerations and options relevant to each of the five phases of the presidential election period. Each phase has distinct challenges and opportunities for the incoming Administration, the outgoing Administration, and Congress. This report is intended to provide a framework for national security considerations during the current election period and will be updated to reflect the election outcome. digital.library.unt.edu/ark:/67531/metadc122266/
Afghanistan: Elections, Constitution, and Government
In 2004 and 2005, Afghanistan adopted a permanent constitution and elected a president and a parliament. The parliament is emerging as a significant force in Afghan politics, as shown in debates over a new cabinet and the 2006 budget. See CRS Report RL30588, Afghanistan: Post-War Governance, Security, and U.S. Policy, by Kenneth Katzman. digital.library.unt.edu/ark:/67531/metacrs8957/
Afghanistan: Elections, Constitution, and Government
In 2004 and 2005, Afghanistan adopted a permanent constitution and elected a president and a parliament. The parliament is emerging as a significant force in Afghan politics, as shown in debate over a new cabinet proposed in March 2006. However, insurgent violence continues to threaten Afghan stability. See CRS Report RL30588, Afghanistan: Post-War Governance, Security, and U.S. Policy, by Kenneth Katzman. digital.library.unt.edu/ark:/67531/metacrs8958/
Afghanistan: Government Formation and Performance
This report discusses the current Afghan government, which is rife with corruption and very limited in power, hence the continued presence of the Taliban and general worldwide pessimism about Afghanistan stabilization efforts. This report addresses issues such as ethnic diputes, President Hamid Karzai's re-election bid for August 2009, and the U.S.-Afghanistan relationship in particular. The Obama Administration is currently promoting, among other Afghanistan stabilization efforts, a "civilian surge" of additional U.S. personnel to Afghanistan. digital.library.unt.edu/ark:/67531/metadc26322/
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/
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: 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/
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/
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/
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/metadc94204/
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/metadc94203/
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/metadc40257/
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/metadc96814/
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/metadc96813/
Afghanistan: Politics, Elections, and Government Performance
This report discusses the current political state of Afghanistan and the Afghan government. It 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. digital.library.unt.edu/ark:/67531/metadc462630/
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: 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: Presidential and Parliamentary Elections
Presidential elections in Afghanistan were held on October 9, 2004, with heavy turnout and minimal violence. Karzai was declared the winner on November 3, 2004 with about 55% of the vote. Parliamentary, provincial, and district elections were to be held in April-May 2005, but parliamentary and provincial elections are now to be held September 18, 2005; district elections are put off until 2006. See CRS Report RL30588, Afghanistan: Post-War Governance, Security, and U.S. Policy. digital.library.unt.edu/ark:/67531/metacrs6722/
Afghanistan: Presidential and Parliamentary Elections
Presidential elections were held on October 9, 2004, with heavy turnout and minimal violence. Karzai won with about 55% of the vote. In a climate of escalating insurgent violence in Afghanistan, parliamentary and provincial elections are to be held on September 18, 2005; district elections are put off until 2006. See CRS Report RL30588, Afghanistan: Post-War Governance, Security, and U.S. Policy. digital.library.unt.edu/ark:/67531/metacrs6724/
Afghanistan: Presidential and Parliamentary Elections
Presidential elections in Afghanistan were held on October 9, 2004, with heavy turnout and minimal violence. Karzai was declared the winner on November 3, 2004 with about 55% of the vote, and he subsequently named a cabinet incorporating most major factions but stressing qualifications. Parliamentary, provincial, and district elections were to be held in April-May 2005, but they are now almost certain to be postponed until at least September 2005. See CRS Report RL30588, Afghanistan: Post-War Governance, Security, and U.S. Policy. digital.library.unt.edu/ark:/67531/metacrs6723/
Afghanistan: Presidential and Parliamentary Elections
Presidential elections were held on October 9, 2004, with heavy turnout and minimal violence. Karzai won with about 55% of the vote. In a climate of escalating insurgent violence in Afghanistan, parliamentary and provincial elections are to be held on September 18, 2005; district elections are put off until 2006. See CRS Report RL30588, Afghanistan: Post-War Governance, Security, and U.S. Policy. digital.library.unt.edu/ark:/67531/metacrs7229/
The American Electoral College: Origins, Development, Proposals for Reform or Abolition
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. digital.library.unt.edu/ark:/67531/metacrs7995/
Average Years of Service for Members of the Senate and House of Representatives, 1st - 111th Congresses
The average tenure of Members of the Senate and House of Representatives at the beginning of each Congress has varied substantially since 1789. The purpose of this report is to provide a Congress-by-Congress summary of the average years of service for Senators and Representatives for the First through the 111th Congresses. The report contains a brief summary of some of the explanations by political scientists and others for the various changes in the average years of service. digital.library.unt.edu/ark:/67531/metadc29655/
Azerbaijan's 2005 Legislative Election: Outcome and Implications for U.S. Interests
This report discusses Azerbaijan’s democratization progress as evidenced by its November 6, 2005, legislative election. It describes the campaign and results and examines implications of this election for Azerbaijani and U.S. interests. digital.library.unt.edu/ark:/67531/metacrs7984/
Azerbaijan's October 2008 Presidential Election: Outcome and Implications
This report discusses the win by incumbent Ilkham Aliyev in Azerbaijan's October 15, 2008, presidential election. It describes the campaign and results, and examines implications for Azerbaijani and U.S. interests. digital.library.unt.edu/ark:/67531/metacrs10814/
Beginning and End of the Terms of United States Senators Chosen to Fill Senate Vacancies
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). digital.library.unt.edu/ark:/67531/metadc31349/
Bipartisan Campaign Reform Act of 2002: Summary and Comparison with Previous Law
The Bipartisan Campaign Reform Act of 2002 was enacted on March 27, 2002 as P.L. 107-155. It passed the House on February 14, 2002, as H.R. 2356 (Shays- Meehan), by a 240-189 vote. Its companion measure, on which it was largely based, had initially been passed by the Senate in 2001 as S. 27 (McCain-Feingold). On March 20, 2002, however, the Senate approved the House-passed H.R. 2356 by a 60- 40 vote, thus avoiding a conference to reconcile differences between S. 27 and H.R. 2356. The two primary features of P.L. 107-155 are restrictions on party soft money and issue advocacy. digital.library.unt.edu/ark:/67531/metacrs5854/
Bipartisan Campaign Reform Act of 2002: Summary and Comparison with Previous Law
The Bipartisan Campaign Reform Act of 2002 was enacted on March 27, 2002 as P.L. 107-155. It passed the House on February 14, 2002, as H.R. 2356 (Shays- Meehan), by a 240-189 vote. Its companion measure, on which it was largely based, had initially been passed by the Senate in 2001 as S. 27 (McCain-Feingold). On March 20, 2002, however, the Senate approved the House-passed H.R. 2356 by a 60- 40 vote, thus avoiding a conference to reconcile differences between S. 27 and H.R. 2356. The two primary features of P.L. 107-155 are restrictions on party soft money and issue advocacy. digital.library.unt.edu/ark:/67531/metacrs6524/
Brazil's October 2014 Presidential Election
This report briefly discusses the candidates and policy shifts in Brazil's 2014 Presidential election. digital.library.unt.edu/ark:/67531/metadc463240/
Burma's 2010 Election Campaign: Issues for Congress
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. digital.library.unt.edu/ark:/67531/metadc29613/
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