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: 2000-06-26

Language

  • English

Description

  • Content 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.

Subject

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

Coverage

  • Coverage Date: 2000

Collection

  • Name: Congressional Research Service Reports
    Code: CRSR

Institution

  • Name: UNT Libraries Government Documents Department
    Code: UNTGD

Rights

  • Rights Access: public

Resource Type

  • Report

Format

  • Text

Identifier

  • CRS Report Number: RL30582
  • Accession or Local Control No: RL30582 2000-06-26
  • Archival Resource Key: ark:/67531/metacrs1156