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
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 …
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Date:
September 7, 2000
Creator:
Morris, Marie B.
Item Type:
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Report
Partner:
UNT Libraries Government Documents Department