Document Type

Article

Publication Date

1-20-2004

Keywords

Bipartisan Campaign Reform Act, tax-exempt status, political organizations, elections

Comments

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

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 | Tax Law

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