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Analysis Under Campaign Finance and Tax Laws
Addresses controversy regarding increased campaign-related activity of political organizations and committees that are tax-exempt under Section 527 of the Internal Revenue Code. Examines extent to which campaign activity by Section 527 organizations is regulated by the Federal Election Campaign Act (FECA), constitutional parameters, and Federal Election Commission rule and enforcement action. Summarizes recent proposed legislation to amend the FECA to generally treat all Section 527 political organizations active in Federal elections as "political committees."
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.
Library of Congress. Congressional Research Service.