Franklin

Political Ads [electronic resource] : Issue Advocacy or Campaign Activity Under the Tax Code?

Author/Creator:
Library of Congress. Congressional Research Service. American Law Division.
Publication:
[S.l] : [s.n.], 2012.
Format/Description:
Government document
Book
1 online resource (1 online resource (11 p), digital, PDF file)
Status/Location:
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Subjects:
Advertising.
Nonprofit organizations.
Political ethics.
Summary:
Examines question of whether political advertisement is issue advocacy or campaign activity under tax laws, particularly for tax-exempt 501(c) organizations. Discusses IRS distinctions between issue advocacy and direct campaign activity, and compares tax and election law.
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. Political Ads
Access Restriction:
Restricted for use by site license.