Tax Code Section 527 Groups Not an End-Run Around McCain-FeingoldFaculty Scholarship
- Bipartisan Campaign Reform Act,
- tax-exempt status,
- political organizations,
AbstractThis 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 Citation72 U.S. Law Week 2403 (January 20, 2004).
Citation Information72 U.S. Law Week 2403 (January 20, 2004).