[Download] "Regulation of Political Organizations and the Red Herring of Tax Exempt Status." by National Tax Journal # eBook PDF Kindle ePub Free
eBook details
- Title: Regulation of Political Organizations and the Red Herring of Tax Exempt Status.
- Author : National Tax Journal
- Release Date : January 01, 2006
- Genre: Business & Personal Finance,Books,
- Pages : * pages
- Size : 305 KB
Description
INTRODUCTION political activity by exempt organizations is much in the news. The 2004 presidential election cycle introduced the electorate to ACT (Americans Coming Together), Moveon. org, and Swift Boat Veterans for Truth, all political organizations organized under section 527 of the Internal Revenue Code of 1986 (the "Code"). (1) In this election year, new political organizations are being formed and will raise and spend considerable sums to influence the outcome of elections. (2) Congress is considering legislation that would treat certain section 527 organizations as political committees under the Federal Election Campaign Act ("FECA") and, thus, subject donors to these groups to contribution limits, (3) thereby restricting the ability of such section 527 organizations to raise money.
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