Churches and Campaign Activity : Analysis Under Tax and Campaign Finance Laws.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service. American Law Division.

Language:

English

Subjects (All):

Administrative law.

Campaign funds.

Church and state.

Nonprofit organizations.

Physical Description:

1 online resource (1 online resource (13 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2009.

System Details:

text file

Summary:

Examines restrictions imposed on campaign activity by churches 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.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Apr. 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. American Law Division. Churches and Campaign Activity

Access Restriction:

Restricted for use by site license.