A bill to amend section 527 of the Internal Revenue Code of 1986 to better define the term political organization.

Summary

Amends Internal Revenue Code provisions regarding tax-exempt organizations to expand the definition of "political organization" to include political committees as defined by the Federal Election Campaign Act of 1971 (FECA). Excepts from such definition: (1) organizations which exist to influence the appointment of any individual to a State, local, or Federal public office, or office in a political organization; (2) a group of persons (other than a separate segregated fund established under FECA) accepting contributions or making expenditures during a calendar year of less than $1,000; or (3) local committees of political parties which are not political committees.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 17 May 2000

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 17 May 2000

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 17 May 2000

  Open at official source

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