Congressional Research Service Reports - 233 Matching Results

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527 Organizations and Campaign Activity: Timing of Reporting Requirements under Tax and Campaign Finance Laws

Description: This report compares the timing of election activity reporting requirements under the Internal Revenue Code (IRC) and Federal Election Campaign Act (FECA), and discusses H.R. 1204, which would amend the timing of the IRC’s reporting requirements.
Date: July 25, 2008
Creator: Lunder, Erika & Whitaker, L. Paige
Partner: UNT Libraries Government Documents Department

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

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.
Date: September 7, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department

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

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.
Date: June 26, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department

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

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.
Date: September 7, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department

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

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.
Date: September 7, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department

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 during a taxable year and which are not required to report to the Federal Election Commission [FEC] are required to register with the IRS within 24 hours of their formation, whether they are involved in state, local, or federal elections. Second, 527 issue advocacy organizations, which previously reported neither to the IRS nor the FEC, are required to file regular disclosure statements with the IRS. Third, all 527 organizations with gross receipts in excess of $25,000 per year are required to file annual reports with the IRS. The registration statements, disclosure forms, and annual reports will be made public. H.R. 527 and S. 527 in the 107th Congress would exempt most state and local 527 organizations from the requirements of P.L. 106-230.
Date: March 19, 2001
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department

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

Afghanistan: Elections, Constitution, and Government

Description: In 2004 and 2005, Afghanistan adopted a permanent constitution and elected a president and a parliament. The parliament is emerging as a significant force in Afghan politics, as shown in debate over a new cabinet proposed in March 2006. However, insurgent violence continues to threaten Afghan stability. See CRS Report RL30588, Afghanistan: Post-War Governance, Security, and U.S. Policy, by Kenneth Katzman.
Date: March 14, 2006
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Afghanistan: Elections, Constitution, and Government

Description: In 2004 and 2005, Afghanistan adopted a permanent constitution and elected a president and a parliament. The parliament is emerging as a significant force in Afghan politics, as shown in debates over a new cabinet and the 2006 budget. See CRS Report RL30588, Afghanistan: Post-War Governance, Security, and U.S. Policy, by Kenneth Katzman.
Date: May 25, 2006
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Afghanistan: Elections, Constitution, and Government

Description: In 2004 and 2005, Afghanistan adopted a permanent constitution and elected a president and a parliament. The parliament is emerging as a significant force in Afghan politics, as shown in debate over a new cabinet proposed in March 2006. However, insurgent violence continues to threaten Afghan stability. See CRS Report RL30588, Afghanistan: Post-War Governance, Security, and U.S. Policy, by Kenneth Katzman.
Date: May 1, 2006
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Afghanistan: Government Formation and Performance

Description: This report discusses the current Afghan government, which is rife with corruption and very limited in power, hence the continued presence of the Taliban and general worldwide pessimism about Afghanistan stabilization efforts. This report addresses issues such as ethnic diputes, President Hamid Karzai's re-election bid for August 2009, and the U.S.-Afghanistan relationship in particular. The Obama Administration is currently promoting, among other Afghanistan stabilization efforts, a "civilian surge" of additional U.S. personnel to Afghanistan.
Date: June 5, 2009
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Afghanistan: Presidential and Parliamentary Elections

Description: Presidential elections in Afghanistan were held on October 9, 2004, with heavy turnout and minimal violence. Karzai was declared the winner on November 3, 2004 with about 55% of the vote. Parliamentary, provincial, and district elections were to be held in April-May 2005, but parliamentary and provincial elections are now to be held September 18, 2005; district elections are put off until 2006. See CRS Report RL30588, Afghanistan: Post-War Governance, Security, and U.S. Policy.
Date: April 8, 2005
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Afghanistan: Presidential and Parliamentary Elections

Description: Presidential elections were held on October 9, 2004, with heavy turnout and minimal violence. Karzai won with about 55% of the vote. In a climate of escalating insurgent violence in Afghanistan, parliamentary and provincial elections are to be held on September 18, 2005; district elections are put off until 2006. See CRS Report RL30588, Afghanistan: Post-War Governance, Security, and U.S. Policy.
Date: July 7, 2005
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Afghanistan: Presidential and Parliamentary Elections

Description: Presidential elections in Afghanistan were held on October 9, 2004, with heavy turnout and minimal violence. Karzai was declared the winner on November 3, 2004 with about 55% of the vote, and he subsequently named a cabinet incorporating most major factions but stressing qualifications. Parliamentary, provincial, and district elections were to be held in April-May 2005, but they are now almost certain to be postponed until at least September 2005. See CRS Report RL30588, Afghanistan: Post-War Governance, Security, and U.S. Policy.
Date: March 10, 2005
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Afghanistan: Presidential and Parliamentary Elections

Description: Presidential elections were held on October 9, 2004, with heavy turnout and minimal violence. Karzai won with about 55% of the vote. In a climate of escalating insurgent violence in Afghanistan, parliamentary and provincial elections are to be held on September 18, 2005; district elections are put off until 2006. See CRS Report RL30588, Afghanistan: Post-War Governance, Security, and U.S. Policy.
Date: July 7, 2005
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bipartisan Campaign Reform Act of 2002: Summary and Comparison with Previous Law

Description: The Bipartisan Campaign Reform Act of 2002 was enacted on March 27, 2002 as P.L. 107-155. It passed the House on February 14, 2002, as H.R. 2356 (Shays- Meehan), by a 240-189 vote. Its companion measure, on which it was largely based, had initially been passed by the Senate in 2001 as S. 27 (McCain-Feingold). On March 20, 2002, however, the Senate approved the House-passed H.R. 2356 by a 60- 40 vote, thus avoiding a conference to reconcile differences between S. 27 and H.R. 2356. The two primary features of P.L. 107-155 are restrictions on party soft money and issue advocacy.
Date: January 9, 2004
Creator: Cantor, Joseph E. & Whitaker, L. Paige
Partner: UNT Libraries Government Documents Department

Bipartisan Campaign Reform Act of 2002: Summary and Comparison with Previous Law

Description: The Bipartisan Campaign Reform Act of 2002 was enacted on March 27, 2002 as P.L. 107-155. It passed the House on February 14, 2002, as H.R. 2356 (Shays- Meehan), by a 240-189 vote. Its companion measure, on which it was largely based, had initially been passed by the Senate in 2001 as S. 27 (McCain-Feingold). On March 20, 2002, however, the Senate approved the House-passed H.R. 2356 by a 60- 40 vote, thus avoiding a conference to reconcile differences between S. 27 and H.R. 2356. The two primary features of P.L. 107-155 are restrictions on party soft money and issue advocacy.
Date: May 3, 2002
Creator: Cantor, Joseph E. & Whitaker, L. Paige
Partner: UNT Libraries Government Documents Department

Campaign Finance

Description: Concerns over financing federal elections have become a seemingly perennial aspect of our political system, long centered on the enduring issues of high campaign costs and reliance on interest groups for needed campaign funds. This report discusses campaign finance practices, enduring issues and today’s paramount issues. In addition it presents the Legislative Action in the 108th and 109th Congress, as well as the Congressional efforts to close perceived loopholes in Federal Election Law.
Date: April 20, 2005
Creator: Cantor, Joseph E.
Partner: UNT Libraries Government Documents Department

Campaign Finance

Description: Concerns over financing federal elections have become a seemingly perennial aspect of our political system, long centered on the enduring issues of high campaign costs and reliance on interest groups for needed campaign funds. This report discusses campaign finance practices, enduring issues and today’s paramount issues. In addition it presents the Legislative Action in the 108th and 109th Congress, as well as the Congressional efforts to close perceived loopholes in Federal Election Law.
Date: February 8, 2006
Creator: Cantor, Joseph E.
Partner: UNT Libraries Government Documents Department

Campaign Finance

Description: Concerns over financing federal elections have become a seemingly perennial aspect of our political system, long centered on the enduring issues of high campaign costs and reliance on interest groups for needed campaign funds. This report discusses campaign finance practices, enduring issues and today’s paramount issues. In addition it presents the Legislative Action in the 108th and 109th Congress, as well as the Congressional efforts to close perceived loopholes in Federal Election Law.
Date: May 19, 2005
Creator: Cantor, Joseph E.
Partner: UNT Libraries Government Documents Department

Campaign Finance

Description: Concerns over financing federal elections have become a seemingly perennial aspect of our political system, long centered on the enduring issues of high campaign costs and reliance on interest groups for needed campaign funds. This report discusses campaign finance practices, enduring issues and today’s paramount issues. In addition it presents the Legislative Action in the 108th and 109th Congress, as well as the Congressional efforts to close perceived loopholes in Federal Election Law.
Date: May 25, 2005
Creator: Cantor, Joseph E.
Partner: UNT Libraries Government Documents Department