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 Metadata

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Title

  • Main Title 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

Creator

  • Author: Morris, Marie B.
    Creator Type: Personal
    Creator Info: American Law Division

Publisher

  • Name: Library of Congress. Congressional Research Service.
    Place of Publication: Washington D.C.

Date

  • Creation: 2000-09-07
  • Digitized: 2006-08-21

Language

  • English

Description

  • Content 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.

Subject

  • Legislative Indexing Vocabulary: Elections
  • Legislative Indexing Vocabulary: Taxation
  • Legislative Indexing Vocabulary: Finance
  • Legislative Indexing Vocabulary: Election law
  • Legislative Indexing Vocabulary: Internal revenue law
  • Legislative Indexing Vocabulary: Information disclosure (securities law)

Collection

  • Name: Congressional Research Service Reports
    Code: CRSR

Institution

  • Name: UNT Libraries Government Documents Department
    Code: UNTGD

Resource Type

  • Report

Format

  • Text

Identifier

  • CRS Report Number: RL30582
  • Accession or Local Control No: RL30582_2000Sep07
  • Archival Resource Key: ark:/67531/metacrs10189