Article
Tax Code Section 527 Groups Not an End-Run Around McCain-Feingold
Faculty Scholarship
Document Type
Article
Publication Date
1-20-2004
Keywords
- Bipartisan Campaign Reform Act,
- tax-exempt status,
- political organizations,
- elections
Abstract
This article ... will analyze both the statutory and constitutional questions concerning whether 527organizations are ‘‘political committees’’ under FECA and thus subject to the $5,000 cap on the contributions they receive from each donor. The article will also consider whether other forms of tax-exempt organizations besides 527s—most notably so-called 501(c)(4) organizations—provide an alternative means of circumventing this $5,000 contribution limit.
Publication Citation
72 U.S. Law Week 2403 (January 20, 2004).
Disciplines
- Election Law and
- Tax Law
Citation Information
72 U.S. Law Week 2403 (January 20, 2004).
Reproduced with permission from The United States Law Week, 72 USLW 2403 (Jan. 20, 2004). Copyright 2004 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com