Number: RS20650
Title: 527 ORGANIZATIONS: REPORTING REQUIREMENTS IMPOSED ON POLITICAL ORGANIZATIONS AFTER THE ENACTMENT OF P.L. 106-230
Authors: Marie B. Morris, American Law Division 
Abstract: On July 1, 2000, President Clinton signed H.R. 4762, P.L. 106-230. This law amends the Internal Revenue Code (IRC) to require political organizations described in IRS Section 527 to disclose their political activities, if they were not already required to do so by the Federal Election Campaign Act. This report summarizes the three major changes made by the law. H.R. 527 and S. 527 in the 107th Congress would exempt most state and local 527 organizations from the requirements of P.L. 106-230.
Pages: 5
Date: Updated March 19, 2001