Add to ORKGThis 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
This article argues that the IRS’s new proposed regulation on candidate-related political activities...
The rules that should govern political campaign intervention by social welfare organizations exempt ...
Public charities, religious groups, social welfare organizations, and other nonprofit organizations ...
Virtually all political organizations are "section 527" political organizations, which means that th...
Political organizations have the primary purpose of influencing federal, state, or local elections ...
The 109th Congress is examining the role of groups organized under section 527 of the Internal Reven...
Congressional codification of section 527 in 1975 largely reflected the IRS’s treatment of political...
The continuing controversy over 527 organizations has led Congress to impose extensive disclosure re...
This report examines the limitations that the Internal Revenue Code places on political activity -- ...
In this Essay, we consider whether the Federal Election Commission (FEC) has the authority to regula...
This report compares the timing of election activity reporting requirements under the Internal Reven...
Proponents of campaign finance reform generally assume that, by definition, all section 527 organiza...
The article considers the correct tax treatment of organized political activity by the tax system an...
Some tax-exempt organizations are legally allowed to engage in political campaign activity, and some...
Churches and other Internal Revenue Code (IRC) Section 501(c)(3) tax-exempt organizations can lose t...
This article argues that the IRS’s new proposed regulation on candidate-related political activities...
The rules that should govern political campaign intervention by social welfare organizations exempt ...
Public charities, religious groups, social welfare organizations, and other nonprofit organizations ...
Virtually all political organizations are "section 527" political organizations, which means that th...
Political organizations have the primary purpose of influencing federal, state, or local elections ...
The 109th Congress is examining the role of groups organized under section 527 of the Internal Reven...
Congressional codification of section 527 in 1975 largely reflected the IRS’s treatment of political...
The continuing controversy over 527 organizations has led Congress to impose extensive disclosure re...
This report examines the limitations that the Internal Revenue Code places on political activity -- ...
In this Essay, we consider whether the Federal Election Commission (FEC) has the authority to regula...
This report compares the timing of election activity reporting requirements under the Internal Reven...
Proponents of campaign finance reform generally assume that, by definition, all section 527 organiza...
The article considers the correct tax treatment of organized political activity by the tax system an...
Some tax-exempt organizations are legally allowed to engage in political campaign activity, and some...
Churches and other Internal Revenue Code (IRC) Section 501(c)(3) tax-exempt organizations can lose t...
This article argues that the IRS’s new proposed regulation on candidate-related political activities...
The rules that should govern political campaign intervention by social welfare organizations exempt ...
Public charities, religious groups, social welfare organizations, and other nonprofit organizations ...