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Lobbying Regulations on Non-Profit Organizations

Description: Public charities, religious groups, social welfare organizations, and other nonprofit organizations which are exempt from federal income taxation are not generally prohibited from engaging in all lobbying or public policy advocacy activities merely because of their tax-exempt status. There may, however, be some lobbying limitations on certain organizations, depending. This report discusses this issue at length, including related legislation, relevant passages in the Internal Revenue Code, and o… more
Date: May 7, 2008
Creator: Maskell, Jack H.
Partner: UNT Libraries Government Documents Department
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Business and Labor Spending in U.S. Elections

Description: Federal election law has long prohibited corporate and union spending in federal elections, but distinctions in statutes and judicial rulings have opened avenues by which these groups have been able to spend money in the electoral process. Business groups make particular use of political action committee (PAC) donations to candidates and soft money donations to parties. Unions made prominent use of issue advocacy in 1996, but labor’s political strength lies in exempt activity communications wit… more
Date: October 28, 1997
Creator: Cantor, Joseph E.
Partner: UNT Libraries Government Documents Department
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Increased Campaign Contribution Limits in the FY2015 Omnibus Appropriations Law: Frequently Asked Questions

Description: This report provides brief answers to frequently asked questions about increased campaign contribution limits in the Consolidated and Further Continuing Appropriations Act, 2015 (H.R. 83; P.L. 113-235), enacted and signed into law in December 2014.
Date: March 17, 2015
Creator: Garrett, R. Sam
Partner: UNT Libraries Government Documents Department
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Campaign Financing

Description: This report discusses concerns over financing federal elections, such as political action committees (PACs) and proposed reforms to campaign finance.
Date: May 21, 2004
Creator: Cantor, Joseph E.
Partner: UNT Libraries Government Documents Department
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527 Organizations: Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230

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 du… more
Date: March 19, 2001
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department
open access

Business and Labor Spending in U.S. Elections

Description: Federal election law has long prohibited corporate and union spending in federal elections, but distinctions in statutes and judicial rulings have opened avenues by which these groups have been able to spend money in the electoral process. Business groups make particular use of political action committee (PAC) donations to candidates and soft money donations to parties. Unions made prominent use of issue advocacy in 1996, but labor’s political strength lies in exempt activity communications wit… more
Date: October 28, 1997
Creator: Cantor, Joseph E.
Partner: UNT Libraries Government Documents Department
open access

527 Political Organizations: Legislation in the 109th Congress

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 s… more
Date: March 31, 2006
Creator: Cantor, Joseph E. & Lunder, Erika
Partner: UNT Libraries Government Documents Department
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