501(c)(3) Organizations and Campaign Activity. : Analysis Under Tax and Campaign Finance Laws.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

United States. Laws, etc. (Statutes of the United States).

United States.

Administrative law.

Campaign funds.

Physical Description:

1 online resource (11 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2010.

System Details:

text file

Summary:

Examines restrictions imposed on campaign activity by charities, churches, and private schools under tax code and campaign finance laws, including the Federal Election Campaign Act, which prohibits corporations from funding broadcast communications made within 60 days of a general election or 30 days of a primary that "refer" to a Federal office candidate. Discusses recent IRS political activity compliance initiative, and provides examples of church inquiries. Summarizes legislation in 111th Congress, focusing on the Democracy is Strengthened by Casting Light on Spending in Elections Act, known as the DISCLOSE Act, which would expressly exempt 501(c)(3) organizations from disclosure and disclaimer provisions of the Act.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Sept. 2012). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress.Congressional Research Service. 501(c)(3) Organizations and Campaign Activity

Access Restriction:

Restricted for use by site license.