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

Examines restrictions imposed on campaign activity by churches under tax code and campaign finance laws, including the Federal Election Campaign Act (FECA), which prohibits corporations from funding broadcast communications made within 60 days of a general election or 30 days of a primary that "...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2008.
Series:	U.S. Congressional Research.
Subjects:	United States. > Laws, etc. (Statutes of the United States) Administrative law. Church and state. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Examines restrictions imposed on campaign activity by churches under tax code and campaign finance laws, including the Federal Election Campaign Act (FECA), 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. Analyzes H.R. 2275, to repeal the political campaign prohibition in the tax code, but preserve applicable campaign finance regulations under FECA.
Item Description:	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. Electronic resource.
Physical Description:	1 online resource.