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USA Electoral Law
USA Electoral Law
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| 1 | 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 |
| 2 | (g) Filing with the Commission.— All designations, statements, and reports required to be filed under this Act shall be filed with the Commission. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 3 | Reports required to be filed under this subsection shall be filed for the same time periods required for political committees under subsection (a)(4)(B). VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 4 | Each statement required to be filed under this subsection shall be made under penalty of perjury and shall contain the following information: (A) The identification of the person making the disbursement, of any person sharing or exercising direction or control over the activities of such person, and of the custodian of the books and accounts of the person making the disbursement. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 5 | Each committee described in paragraph (6) shall include in the first report required to be filed under this section after each covered period (as defined in paragraph (2)) a separate schedule setting forth the name, address and employer of each person reasonably known by the committee to be a person described in paragraph (7) who provided 2 or more bundled contributions to the committee in an aggregate amount greater than the applicable threshold (as defined in paragraph (3)) during the covered period, and the aggregate amount of the bundled contributions provided by each such person during the covered period. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 6 | § 1603(a)); (B) an individual who is listed on a current registration filed under section 4(b)(6) of such Act (2 U.S.C. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 7 | The Secretary or the Commission shall exclude these lists from the public record; (5) keep such designations, reports, and statements for a period of 10 years from the date of receipt, except that designations, reports, and statements that relate solely to candidates for the House of Representatives shall be kept for 5 years from the date of their receipt; (6) (A) compile and maintain a cumulative index of designations, reports, and statements filed under this Act, which index shall be published at regular intervals and made available for purchase directly or by mail; (B) compile, maintain, and revise a separate cumulative index of reports and statements filed by multicandidate committees, including in such index a list of multicandidate committees; and (C) compile and maintain a list of multicandidate committees, which shall be revised and made available monthly; (7) prepare and publish periodically lists of authorized committees which fail to file reports as required by this Act; § 30111 (8) prescribe rules, regulations, and forms to carry out the provisions of this Act, in accordance with the provisions of subsection (d) of this section; and (9) transmit to the President and to each House of the Congress no later than June 1 of each year, a report which states in detail the activities of the Commission in carrying out its duties under this Act, and any recommendations for any legislative or other action the Commission considers appropriate; (b) Audits and field investigations. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 8 | In this section, the term ‘election-related report’ means any report, designation, or statement required to be filed under the Federal Election Campaign Act of 1971. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 9 | Upon receipt of a statement filed under the preceding sentences, the Commission promptly shall verify such statement according to such procedures and criteria as it may establish and shall certify to the Secretary for payment in full to any such committee of amounts to which such committee may be entitled under subsection (b). VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 10 | The Commission is authorized to appear in and defend against any action filed under section 9011, either by attorneys employed in its office or by counsel whom it may appoint without regard to the provisions of title 5, United States Code, governing appointments in the competitive service, and whose compensation it may fix without regard to the provisions of chapter 51 and subchapter III of chapter 53 of such title. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 11 | If this subsection applies to an organization for any taxable year, such organization— (i) shall include on any return required to be filed under subsection (a) for such year information setting forth the total expenditures of the organization to which section 162(e)(1) applies and the total amount of the dues or other similar amounts paid to the organization to which such expenditures are allocable, and (ii) except as provided in paragraphs (2)(A)(i) and (3), shall, at the time of assessment or payment of such dues or other similar amounts, provide notice to each person making such payment which contains a reasonable estimate of the portion of such dues or other similar amounts to which such expenditures are so allocable. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 12 | 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 |
| 13 | (iii) if the organization filed an application for recognition of exemption under section 501 or notice of status under section 527(i), the exempt status application materials or any notice materials of such organization, and (iv) the reports filed under section 527(j) (relating to required disclosure of expenditures and contributions) by such organization, shall be made available by such organization for inspection during regular business hours by any individual at the principal office of such organization and, if such organization regularly maintains 1 or more regional or district offices having 3 or more employees, at each such regional or district office, and (B) upon request of an individual made at such principal office or such a regional or district office, a copy of such annual return, reports, and exempt status application materials or such notice materials shall be provided to such individual without charge other than a reasonable fee for any reproduction and mailing costs. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 14 | Paragraph (1) shall apply to an annual return filed under section 6011 or 6033 only during the 3-year period beginning on the last day prescribed for filing such return (determined with regard to any extension of time for filing). VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 15 | The organizations referred to in paragraphs (1) and (2) of section 6033(d) shall comply with the requirements of this subsection relating to annual returns filed under section 6033 in the same manner as the organizations referred to in paragraph (1). VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 16 | For purposes of paragraph (1), the term “notice materials” means the notice of status filed under section 527(i) and any papers submitted in support of such notice and any letter or other document issued by the Internal Revenue Service with respect to such notice. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 17 | In the case of— (i) a failure to file a return required under section 6033(a)(1) (relating to returns by exempt organizations) or section 6012(a)(6) (relating to returns by political organizations) on the date and in the manner prescribed therefor (determined with regard to any extension of time for filing), or (ii) a failure to include any of the information required to be shown on a return filed under section 6033(a) (1) or section 6012(a)(6) or to show the correct information, there shall be paid by the exempt organization $20 for each day during which such failure continues. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 18 | A report filed under paragraph (1) shall contain— (A) the amount of the donation; (B) the date the donation is received; and (C) the name and address of the person making the donation. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
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