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Candidates, Groups, and the Campaign Finance Environment

Description: This report briefly discusses the current campaign finance environment and the implications of changes to campaign finance policy over the past several decades.
Date: May 19, 2015
Creator: Garrett, R. S.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Lobbying Regulations on Non-Profit Organizations

Description: Public charities, religious groups, social welfare organizations, and other nonprofit organizations which are exempt from federal income taxation are not generally prohibited from engaging in all lobbying or public policy advocacy activities merely because of their tax-exempt status. There may, however, be some lobbying limitations on certain organizations, depending. This report discusses this issue at length, including related legislation, relevant passages in the Internal Revenue Code, and other regulatory information.
Date: May 7, 2008
Creator: Maskell, Jack H.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Business and Labor Spending in U.S. Elections

Description: Federal election law has long prohibited corporate and union spending in federal elections, but distinctions in statutes and judicial rulings have opened avenues by which these groups have been able to spend money in the electoral process. Business groups make particular use of political action committee (PAC) donations to candidates and soft money donations to parties. Unions made prominent use of issue advocacy in 1996, but labor’s political strength lies in exempt activity communications with members. This report explains these tools and their use in today’s elections.
Date: October 28, 1997
Creator: Cantor, Joseph E
Item Type: Report
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.
Item Type: Report
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
Item Type: Report
Partner: UNT Libraries Government Documents Department

Lobbying Regulations on Non-Profit Organizations

Description: This report is intended to provide a brief overview of the various potential restrictions upon or regulation of the lobbying activities of non-profit organizations.
Date: September 27, 1996
Creator: Maskell, Jack H.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Business and Labor Spending in U.S. Elections

Description: Federal election law has long prohibited corporate and union spending in federal elections, but distinctions in statutes and judicial rulings have opened avenues by which these groups have been able to spend money in the electoral process. Business groups make particular use of political action committee (PAC) donations to candidates and soft money donations to parties. Unions made prominent use of issue advocacy in 1996, but labor’s political strength lies in exempt activity communications with members. This report explains these tools and their use in today’s elections.
Date: October 28, 1997
Creator: Cantor, Joseph E.
Item Type: Report
Partner: UNT Libraries Government Documents Department