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 Decade: 2000-2009
 Collection: Congressional Research Service Reports
527 Organizations and Campaign Activity: Timing of Reporting Requirements under Tax and Campaign Finance Laws

527 Organizations and Campaign Activity: Timing of Reporting Requirements under Tax and Campaign Finance Laws

Date: July 25, 2008
Creator: Lunder, Erika & Whitaker, L. Paige
Description: This report compares the timing of election activity reporting requirements under the Internal Revenue Code (IRC) and Federal Election Campaign Act (FECA), and discusses H.R. 1204, which would amend the timing of the IRC’s reporting requirements.
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
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
527 Political Organizations: Legislation in the 109th Congress

527 Political Organizations: Legislation in the 109th Congress

Date: January 24, 2007
Creator: unknown
Description: None
Contributing Partner: UNT Libraries Government Documents Department
527 Political Organizations: Legislation in the 109th Congress

527 Political Organizations: Legislation in the 109th Congress

Date: June 20, 2005
Creator: unknown
Description: None
Contributing Partner: UNT Libraries Government Documents Department
S. 625, The Bankruptcy Reform Act, in the Senate: Selected Amendments

S. 625, The Bankruptcy Reform Act, in the Senate: Selected Amendments

Date: January 28, 2000
Creator: unknown
Description: None
Contributing Partner: UNT Libraries Government Documents Department
S. 852: The Fairness in Asbestos Injury Resolution Act of 2005

S. 852: The Fairness in Asbestos Injury Resolution Act of 2005

Date: April 26, 2005
Creator: unknown
Description: None
Contributing Partner: UNT Libraries Government Documents Department
S. 852: The Fairness in Asbestos Injury Resolution Act of 2005

S. 852: The Fairness in Asbestos Injury Resolution Act of 2005

Date: September 20, 2006
Creator: unknown
Description: None
Contributing Partner: UNT Libraries Government Documents Department
S. 852: The Fairness in Asbestos Injury Resolution Act of 2005

S. 852: The Fairness in Asbestos Injury Resolution Act of 2005

Date: February 7, 2006
Creator: Cohen, Henry
Description: This report provides an overview of S. 852, the Fairness in Asbestos Injury Resolution (FAIR) Act of 2005. The bill would establish the Office of Asbestos Disease Compensation to award damages to asbestos claimants from the Asbestos Injury Claims Resolution Fund.
Contributing Partner: UNT Libraries Government Documents Department
911 Call Center Legislation: S. 1250 and H.R. 2898

911 Call Center Legislation: S. 1250 and H.R. 2898

Date: August 4, 2004
Creator: unknown
Description: None
Contributing Partner: UNT Libraries Government Documents Department
911 Call Center Legislation: S. 1250 and H.R. 2898

911 Call Center Legislation: S. 1250 and H.R. 2898

Date: January 16, 2004
Creator: unknown
Description: None
Contributing Partner: UNT Libraries Government Documents Department
S. 1783: The Pension Security and Transparency Act of 2005

S. 1783: The Pension Security and Transparency Act of 2005

Date: October 3, 2005
Creator: Purcell, Patrick J.
Description: On September 28, the Senate Finance Committee and the Senate Committee on Health, Education, Labor, and Pensions announced that they had reached a compromise on a pension reform bill for consideration by the full Senate. The compromise bill has been introduced as S. 1783, “The Pension Security and Transparency Act of 2005.” S. 1783 combines provisions of S. 219, “The National Employee Savings and Trust Equity Guarantee Act,” reported by the Finance Committee, and “The Defined Benefit Security Act,” reported by the Committee on Health, Education, Labor, and Pensions. This report summarizes the major provisions of the compromise bill, as announced by the chairmen and ranking members of the two committees.
Contributing Partner: UNT Libraries Government Documents Department
S. 1783: The Pension Security and Transparency Act of 2005

S. 1783: The Pension Security and Transparency Act of 2005

Date: October 18, 2005
Creator: unknown
Description: None
Contributing Partner: UNT Libraries Government Documents Department
S. 1893/H.R. 976: The Children’s Health Insurance Program Reauthorization Act of 2007

S. 1893/H.R. 976: The Children’s Health Insurance Program Reauthorization Act of 2007

Date: August 14, 2007
Creator: unknown
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The 2001 Economic Recession: How Long, How Deep, and How Different From the Past?

The 2001 Economic Recession: How Long, How Deep, and How Different From the Past?

Date: August 25, 2003
Creator: unknown
Description: None
Contributing Partner: UNT Libraries Government Documents Department
2001 Tax Cut: Description, Analysis, and Background

2001 Tax Cut: Description, Analysis, and Background

Date: December 9, 2002
Creator: Brumbaugh, David L.; Gravelle, Jane G.; Maguire, Steven; Talley, Louis Alan & Lyke, Bob
Description: A major tax cut, the Economic Growth and Tax Relief Reconciliation Act (EGTRRA), was enacted in June 2001. This report summarizes the provisions of the bill, analyzes effects, and considers the development of the legislation.
Contributing Partner: UNT Libraries Government Documents Department
2001 Tax Cut: Description, Analysis, and Background

2001 Tax Cut: Description, Analysis, and Background

Date: April 12, 2002
Creator: Brumbaugh, David L.; Gravelle, Jane G.; Maguire, Steven; Talley, Louis Alan & Lyke, Bob
Description: A major tax cut, H.R. 1836, was enacted in June 2001, but contained sunsetted provisions. The House will consider, the week of April 15, making those tax provisions permanent. This report summarizes the provisions of the bill, analyzes effects, and considers the development of the legislation.
Contributing Partner: UNT Libraries Government Documents Department
The 2002 Farm Bill: Comparison of Commodity Support Provisions with the House and Senate Proposals, and Prior Law

The 2002 Farm Bill: Comparison of Commodity Support Provisions with the House and Senate Proposals, and Prior Law

Date: August 1, 2002
Creator: Womach, Jasper
Description: A new farm bill, the Farm Security and Rural Investment Act of 2002 (P.L. 107- 171), covering crop years 2002-2007, was signed into law May 13, 2002. The previous farm bill (now prior law) was the Federal Agriculture Improvement and Reform Act of 1996 (P.L. 104-127), popularly called the FAIR Act. Commodity support authority in the FAIR Act (Title I, Agricultural Market Transition Act (AMTA)) was set to expire after crop year 2002. This report provides a side-by-side comparison of prior law (AMTA), with most commodity support provisions of Title I of the new law, and the House and Senate farm bills.
Contributing Partner: UNT Libraries Government Documents Department
The 2002 Farm Bill: Overview and Status

The 2002 Farm Bill: Overview and Status

Date: September 3, 2002
Creator: Becker, Geoffrey S. & Womach, Jasper
Description: This report discusses the provisions of the 1996 farm bill, which was due to expire in 2002 but was extended for an additional 6 years on May 13, 2002 by President Bush (P.L. 107-171). The new law is called the "Farm Security and Rural Investment Act (FSRIA) of 2002. The new law generally supersedes the previous omnibus farm bill, the Federal Agriculture Improvement and Reform (FAIR) Act of 1996 (P.L. 104-127). The new farm law has attracted widespread criticism both in the U.S. and abroad. This report discusses these criticisms as well as the defenses of the law's proponents.
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The 2002 Farm Bill: Overview and Status

The 2002 Farm Bill: Overview and Status

Date: May 3, 2002
Creator: Becker, Geoffrey S. & Womach, Jasper
Description: The Federal Agriculture Improvement and Reform, or FAIR, Act of 1996 (commonly known as the "farm bill"), which was due to expire in 2002, is expected to be extended for another six years when President Bush signs the bill into law. This report discusses the provisions of the new "farm bill," including the federal spending involved.
Contributing Partner: UNT Libraries Government Documents Department