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USA Electoral Law

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1 Any report filed by an organization report filed by an organization under section 527(j) (relating to required disclosure of expenditures and contributions) shall be made available to the public at such times and in such places as the Secretary may prescribe. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. USA Electoral Law
2 Paragraph (2) shall not apply in the case of a targeted communication that is made by an organization described in such paragraph. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. USA Electoral Law
3 For purposes of this subsection and subsection (e)(1), a separate segregated fund (within the meaning of section 610 of Title 18 or of any similar State statute, or within the meaning of any State statute which permits the segregation of dues moneys for exempt functions (within the meaning of subsection (e)(2)) which is maintained by an organization described in section 501(c) which is exempt from tax under section 501(a) shall be treated as a separate organization. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. USA Electoral Law
4 Any annual return which is filed under section 6011 by an organization described in section 501(c)(3) and which relates to any tax imposed by section 511 (relating to imposition of tax on unrelated business income of charitable, etc., organizations) shall be treated for purposes of this subsection in the same manner as if furnished under section 6033. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. USA Electoral Law
5 In the case of an organization described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a) or an organization exempt from taxation under section 527(a)— (A) a copy of— (i) the annual return filed under section 6033 (relating to returns by exempt organizations) by such organization, (ii) any annual return which is filed under section 6011 by an organization described in section 501(c)(3) and which relates to any tax imposed by section 511 (relating to imposition of tax on unrelated business income of charitable, etc., organizations). VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. USA Electoral Law
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