501(c)(4) Organizations and Campaign Activity. [electronic resource] : Analysis Under Tax and Campaign Finance Laws.
- [S.l] : [s.n.], 2010.
- Government document
1 online resource (13 p., digital, PDF file)
- Campaign funds.
- Examines restrictions imposed on campaign activity by 501(c)(4) social welfare organizations under tax code and campaign finance laws, including the Federal Election Campaign Act (FECA). Covers FECA prohibition on funding broadcast communications made within 60 days of a general election or 30 days of a primary that "refers" to a Federal office candidate, requirements to maintain 501(c)(4) status, regulation of political committees, potential tax consequences, reporting requirements, and additional requirement under the proposed Democracy is Strengthened by Casting Light on Spending in Elections Act.
- 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.
- Other format:
- Microfiche version: Library of Congress.Congressional Research Service. 501(c)(4) Organizations and Campaign Activity
- Access Restriction:
- Restricted for use by site license.
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