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
The Constitutionality of Requiring Photo Identification for Voting: An Analysis of Crawford v. Marion County Election Board

The Constitutionality of Requiring Photo Identification for Voting: An Analysis of Crawford v. Marion County Election Board

Date: May 19, 2008
Creator: Whitaker, L. Paige
Description: In a splintered decision issued in April 2008, the Supreme Court upheld an Indiana statute requiring identification for voting, determining that lower courts had correctly decided that the evidence in the record was insufficient to support a facial attack on the constitutionality of the law. Written by Justice Stevens, the lead opinion in Crawford v. Marion County Election Board finds that the law imposes only "a limited burden on voters' rights," which is justified by state interests.
Contributing Partner: UNT Libraries Government Documents Department
Campaign Financing: Highlights and Chronology of Current Federal Law

Campaign Financing: Highlights and Chronology of Current Federal Law

Date: March 8, 2000
Creator: Cantor, Joseph E
Description: Current law governing financial activity of campaigns for federal office is based on two principal statutes: the Federal Election Campaign Act (FECA) of 1971, as amended in 1974, 1976, and 1979, and the Revenue Act of 1971. These laws were enacted to remedy widely perceived shortcomings of existing law, the Corrupt Practices Act of 1925, and in response to reports of campaign finance abuses over the years, culminating in the 1972-1974 Watergate scandal. This report provides a summary of major provisions of federal law and a chronology of key legislative and judicial actions.
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
Campaign Finance in the 2000 Federal Elections: Overview and Estimates of the Flow of Money

Campaign Finance in the 2000 Federal Elections: Overview and Estimates of the Flow of Money

Date: March 16, 2001
Creator: Cantor, Joseph E
Description: Federal election law regulates money in federal elections through a ban on union and corporate treasury money, limits on contributions, and uniform, periodic disclosure of receipts and expenditures. Money raised and spent under these laws to directly influence federal elections is commonly known as hard money. Money that is largely outside the restrictions and prohibitions of the federal regulatory framework–but raised and spent in a manner suggesting possible intent to affect federal elections–is commonly known as soft money.
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 Financing: Highlights and Chronology of Current Federal Law

Campaign Financing: Highlights and Chronology of Current Federal Law

Date: June 14, 1999
Creator: Cantor, Joseph E
Description: Current law governing financial activity of campaigns for federal office is based on two principal statutes: the Federal Election Campaign Act (FECA) of 1971, as amended in 1974, 1976, and 1979, and the Revenue Act of 1971. These laws were enacted to remedy widely perceived shortcomings of existing law, the Corrupt Practices Act of 1925, and in response to reports of campaign finance abuses over the years, culminating in the 1972-1974 Watergate scandal. This report provides a summary of major provisions of federal law and a chronology of key legislative and judicial actions.
Contributing Partner: UNT Libraries Government Documents Department
Campaign Financing: Highlights and Chronology of Current Federal Law

Campaign Financing: Highlights and Chronology of Current Federal Law

Date: December 8, 1997
Creator: Cantor, Joseph E
Description: Current law governing financial activity of campaigns for federal office is based on two principal statutes: the Federal Election Campaign Act (FECA) of 1971, as amended in 1974, 1976, and 1979, and the Revenue Act of 1971. These laws were enacted to remedy widely perceived shortcomings of existing law, the Corrupt Practices Act of 1925, and in response to reports of campaign finance abuses over the years, culminating in the 1972-1974 Watergate scandal. This report provides a summary of major provisions of federal law and a chronology of key legislative and judicial actions.
Contributing Partner: UNT Libraries Government Documents Department
Ben's Guide to U.S. Government for Kids

Ben's Guide to U.S. Government for Kids

Date: 2014
Creator: United States. Government Printing Office. Superintendent of Documents
Description: This is the official website for Ben's Guide to U.S. Government for Kids. Ben's Guide is a service provided by the Superintendent of Documents, U.S. Government Printing Office (GPO). This site provides learning tools for K-12 students, parents, and teachers. These resources teach how the U.S. government works and include information about the branches of government, how laws are made, the election process, and citizenship. The site includes a glossary, interactive games and activities, and links to many U.S. Government web sites for children.
Contributing Partner: UNT Libraries Digital Projects Unit