527 Political Organizations: Legislation in the 109th Congress

One of 533 reports in the series: 109th Congress available on this site.

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 section of the Internal Revenue Code, which was added in 1975 to provide tax-exempt status to federal, state, and local political ... continued below

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29 pages.

Creation Information

Cantor, Joseph E. & Lunder, Erika March 31, 2006.

Context

This report is part of the collection entitled: Congressional Research Service Reports and was provided by UNT Libraries Government Documents Department to Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 355 times . More information about this report can be viewed below.

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Authors

  • Cantor, Joseph E. Specialist in American National Government, Government and Finance Division
  • Lunder, Erika Legislative Attorney; American Law Division

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Titles

  • Main Title: 527 Political Organizations: Legislation in the 109th Congress
  • Series Title: 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 section of the Internal Revenue
Code, which was added in 1975 to provide tax-exempt status to federal, state, and local political organizations, as defined in that statute. The controversy over these 527 groups arises from two factors: the different definitions used in federal election law and tax law as to what constitutes election-related activity and, further, the lack of certainty as to what election law itself regulates or may permissibly regulate. This report discusses these groups in detail, as well as related legislation.

Physical Description

29 pages.

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Congressional Research Service Reports

The Congressional Research Service (CRS) is the public policy research arm of Congress. This legislative branch agency works exclusively for Members of Congress, their committees and their staff. This collection includes CRS reports from the mid-1970's through the present--covering a variety of topics from agriculture to foreign policy to welfare.

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Creation Date

  • March 31, 2006

Coverage Date

Added to The UNT Digital Library

  • Dec. 5, 2006, 10:49 a.m.

Description Last Updated

  • Feb. 10, 2017, 12:08 p.m.

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Citations, Rights, Re-Use

Cantor, Joseph E. & Lunder, Erika. 527 Political Organizations: Legislation in the 109th Congress, report, March 31, 2006; Washington D.C.. (digital.library.unt.edu/ark:/67531/metacrs9384/: accessed February 24, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.