Section 527 Political Organizations : Background and Issues for Federal Election and Tax Laws.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Political action committees.

Nonprofit organizations.

Taxation.

Physical Description:

1 online resource (42 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2008.

System Details:

text file

Summary:

Describes controversy surrounding Federal elections activities of tax-exempt political organizations and committees under section 527 of the Internal Revenue Code, focusing on issues raised by differing definitions of what constitutes political or election-related activity under Federal election law and tax law, and concerns about the continued role of soft money in Federal elections. Examines Congressional response to 527 organizations and issue advocacy, reviews 527 activity in 2000-2006 Federal elections, and traces attempts to address this controversy in the courts, the Federal Election Commission, and Congress.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Section 527 Political Organizations

Access Restriction:

Restricted for use by site license.