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: Morris, Marie B.
publisher: Library of Congress. Congressional Research Service.
date: 2000-09-07
language: English
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.
subject: Information disclosure (Securities law)
subject: Internal revenue law
subject: Election law
subject: Taxation
coverage: 2000
rights: Public
type: Report
format: 11 pages.
format: Text
identifier: crs: RL30582
identifier: local-cont-no: RL30582 2000-09-07
identifier: https://digital.library.unt.edu/ark:/67531/metacrs9625/
identifier: ark: ark:/67531/metacrs9625