Book contents
- Frontmatter
- Contents
- Introduction
- The Civil Service Reform Act: 22 Stat. 403 (1883)
- The Tillman Act: 34 Stat. 864 (1907)
- The Publicity Act: 36 Stat. 822 (1910) The 1911 Amendments to the Publicity Act: 37 Stat. 25 (1911)
- Newberry v. United States: 256 U.S. 232 (1921)
- The Federal Corrupt Practices Act: 43 Stat. 1070 (1925)
- The Hatch Act 53 Stat. 1147 (1939) The 1940 Amendment to the Hatch Act: 54 Stat. 767 (1940)
- The Smith-Connally Act: 57 Stat. 163 (1943)
- The Taft-Hartley Act: 61 Stat. 136 (1947)
- The Revenue Act: 85 Stat. 497 (1971)
- The Federal Election Campaign Act of 1971: 86 Stat. 3 (1972)
- The Federal Election Campaign Act Amendments of 1974: 88 Stat. 1263 (1974)
- Buckley v. Valeo: 424 U.S. 1 (1976)
- The Federal Election Campaign Act Amendments of 1976: 90 Stat. 475 (1976)
- First National Bank of Boston v. Bellotti: 435 U.S. 675 (1978)
- The Federal Election Campaign Act Amendments of 1979: 90 Stat. 339 (1979)
- California Medical Association v. F.E.C.: 453 U.S. 182 (1981)
- F.E.C. v. National Conservative Political Action Committee: 470 U.S. 480 (1985)
- F.E.C. v. Massachusetts Citizens For Life: 479 U.S. 238 (1986)
- Austin v. Michigan Chamber of Commerce: 494 U.S. 652 (1990)
- Colorado Republican Federal Campaign Committee v. F.E.C.: 518 U.S. 604 (1996)
- Amendment to the Internal Revenue Code: 114 Stat. 477 (2000)
- F.E.C. v. Colorado Republican Federal Campaign Committee: 533 U.S. 431 (2001)
- The Bipartisan Campaign Reform Act: 116 Stat. 81 (2002)
- McConnell v. F.E.C.: 540 U.S. 93 (2003)
- F.E.C. v. Wisconsin Right to Life: 551 U.S. 489 (2007)
- Davis v. F.E.C.: 554 U.S. 724 (2008)
- Citizens United v. F.E.C.: 558 U.S. 310 (2010)
- McCutcheon v. F.E.C.: 572 U.S. 12–536 (2014)
- Williams-Yulee v. The Florida Bar: 575 U.S. 13–1499 (2015)
- Further Readings
- Internet Resources
Amendment to the Internal Revenue Code: 114 Stat. 477 (2000)
Published online by Cambridge University Press: 12 January 2018
- Frontmatter
- Contents
- Introduction
- The Civil Service Reform Act: 22 Stat. 403 (1883)
- The Tillman Act: 34 Stat. 864 (1907)
- The Publicity Act: 36 Stat. 822 (1910) The 1911 Amendments to the Publicity Act: 37 Stat. 25 (1911)
- Newberry v. United States: 256 U.S. 232 (1921)
- The Federal Corrupt Practices Act: 43 Stat. 1070 (1925)
- The Hatch Act 53 Stat. 1147 (1939) The 1940 Amendment to the Hatch Act: 54 Stat. 767 (1940)
- The Smith-Connally Act: 57 Stat. 163 (1943)
- The Taft-Hartley Act: 61 Stat. 136 (1947)
- The Revenue Act: 85 Stat. 497 (1971)
- The Federal Election Campaign Act of 1971: 86 Stat. 3 (1972)
- The Federal Election Campaign Act Amendments of 1974: 88 Stat. 1263 (1974)
- Buckley v. Valeo: 424 U.S. 1 (1976)
- The Federal Election Campaign Act Amendments of 1976: 90 Stat. 475 (1976)
- First National Bank of Boston v. Bellotti: 435 U.S. 675 (1978)
- The Federal Election Campaign Act Amendments of 1979: 90 Stat. 339 (1979)
- California Medical Association v. F.E.C.: 453 U.S. 182 (1981)
- F.E.C. v. National Conservative Political Action Committee: 470 U.S. 480 (1985)
- F.E.C. v. Massachusetts Citizens For Life: 479 U.S. 238 (1986)
- Austin v. Michigan Chamber of Commerce: 494 U.S. 652 (1990)
- Colorado Republican Federal Campaign Committee v. F.E.C.: 518 U.S. 604 (1996)
- Amendment to the Internal Revenue Code: 114 Stat. 477 (2000)
- F.E.C. v. Colorado Republican Federal Campaign Committee: 533 U.S. 431 (2001)
- The Bipartisan Campaign Reform Act: 116 Stat. 81 (2002)
- McConnell v. F.E.C.: 540 U.S. 93 (2003)
- F.E.C. v. Wisconsin Right to Life: 551 U.S. 489 (2007)
- Davis v. F.E.C.: 554 U.S. 724 (2008)
- Citizens United v. F.E.C.: 558 U.S. 310 (2010)
- McCutcheon v. F.E.C.: 572 U.S. 12–536 (2014)
- Williams-Yulee v. The Florida Bar: 575 U.S. 13–1499 (2015)
- Further Readings
- Internet Resources
Summary
Buckley v. Valeo, decided by the Supreme Court in 1976, had a significant impact not only on defining campaign contributions as a form of political speech, but also on the creation of so-called 527 organizations. The name comes from Section 527 of the Internal Revenue Code, which refers to income tax-exempt organizations attempting to influence the election or appointment of candidates to offices at all administrative levels in the United States. As a result, the exemption covered all federal and state political action committees, as well as political party committees involved in the electoral process in American states and on the federal level, which were registered by the Federal Election Commission. Conversely, the law did not require the disclosure of political activities of Section 527 organizations, which were not under the control of the federal agency. In 2000, Congress implemented amendments to the Tax Code, establishing the rule that unregistered organizations would also have to report on their contributions to federal election campaigns.
An Act to amend the Internal Revenue Code of 1986 to require 527 organizations to disclose their political activities
SECTION 1. REQUIRED NOTIFICATION OF SECTION 527 STATUS
(a) In General – Section 527 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (i) Organizations Must Notify Secretary That They Are Section 527 Organizations – (1) In general – Except as provided in paragraph (5), an organization shall not be treated as an organization described in this section – (A) unless it has given notice to the Secretary, electronically and in writing, that it is to be so treated, or (B) if the notice is given after the time required under paragraph (2), the organization shall not be so treated for any period before such notice is given. (2) Time to give notice – The notice required under paragraph (1) shall be transmitted not later than 24 hours after the date on which the organization is established… (5) Exceptions – This subsection shall not apply to any organization – (A) to which this section applies solely by reason of subsection (f)(1), or (B) which reasonably anticipates that it will not have gross receipts of $25,000 or more for any taxable year.
- Type
- Chapter
- Information
- Basic Documents in Federal Compaign Finance Law , pp. 89 - 91Publisher: Jagiellonian University PressPrint publication year: 2015