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USA Electoral Law
USA Electoral Law
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| 1 | § 30101 et seq.) as a political committee, (B) to any State or local committee of a political party or political committee of a State or local candidate, (C) to any organization which is a qualified State or local political organization, (D) to any organization which reasonably anticipates that it will not have gross receipts of $25,000 or more for any taxable year, (E) to any organization to which this section applies solely by reason of subsection (f)(1), or (F) with respect to any expenditure which is an independent expenditure (as defined in section 301 of such Act (52 U.S.C. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 2 | (7) The term “connected organization” means any organization which is not a political committee but which directly or indirectly establishes, administers, or financially supports a political committee. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 3 | (16) The term “political party” means an association, committee, or organization which nominates a candidate for election to any Federal office whose name appears on the election ballot as the candidate of such association, committee, or organization. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 4 | For purposes of this subsection— (A) the term ‘section 501(c)(4) organization’ means— (i) an organization described in section 501(c)(4) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code; or (ii) an organization which has submitted an application to the Internal Revenue Service for determination of its status as an organization described in clause (i); and (B) a person shall be treated as having made a disbursement if the person has executed a contract to make the disbursement. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 5 | For purposes of subsection (a), the term “political party” means— (A) a political party; (B) a national, State, or local committee of a political party; or (C) a committee, association, or organization which accepts contributions or makes expenditures for the purpose of influencing or attempting to influence the election of presidential or vice-presidential electors or of any individual whose name is presented for election to any Federal, State, or local elective public office, whether or not such individual is elected. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 6 | For purposes of this title, if any political organization— (1) contributes any amount to or for the use of any political organization which is treated as exempt from tax under subsection (a) of this section, (2) contributes any amount to or for the use of any organization described in paragraph (1) or (2) of section 509(a) which is exempt from tax under section 501(a), or (3) deposits any amount in the general fund of the Treasury or in the general fund of any State or local government, such amount shall be treated as an amount not diverted for the personal use of the candidate or any other person. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 7 | The term “qualified State or local political organization” shall not include any organization otherwise described in subparagraph (A) if a candidate for nomination or election to Federal elective public office or an individual who holds such office— (i) controls or materially participates in the direction of the organization, (ii) solicits contributions to the organization (unless the Secretary determines that such solicitations resulted in de minimis contributions and were made without the prior knowledge and consent, whether explicit or implicit, of the organization or its officers, directors, agents, or employees), or (iii) directs, in whole or in part, disbursements by the organization (f) Exempt organization which is not political organization must include certain amounts in gross income. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 8 | A political organization which accepts a contribution or makes an expenditure, for an exempt function during any calendar year shall file with the Secretary either— (A) (i) in the case of a calendar year in which a regularly scheduled election is held— (I) quarterly reports, beginning with the first quarter of the calendar year in which a contribution is accepted or expenditure is made, which shall be filed not later than the fifteenth day after the last day of each calendar quarter, except that the report for the quarter ending on December 31 of such calendar year shall be filed not later than January 31 of the following calendar year, (II) a pre-election report, which shall be filed not later than the twelfth day before (or posted by registered or certified mail not later than the fifteenth day before) any election with respect to which the organization makes a contribution or expenditure, and which shall be complete as of the twentieth day before the election, and (III) a post-general election report, which shall be filed not later than the thirtieth day after the general election and which shall be complete as of the twentieth day after such general election, and (ii) in the case of any other calendar year, a report covering the period beginning January 1 and ending June 30, which shall be filed no later than July 31 and a report covering the period beginning July 1 and ending December 31, which shall be filed no later than January 31 of the following calendar year, or, (B) monthly reports for the calendar year, beginning with the first month of the calendar year in which a contribution is accepted or expenditure is made, which shall be filed not later than the twentieth day after the last day of the month and shall be complete as if the last day of the month, except that, in lieu of filing the reports otherwise due in November and December of any year in which a regularly scheduled general election is held, a pre-general election report shall be filed in accordance with subparagraph (A)(i)(II), a post-general election report shall be filed in accordance with subparagraph (A)(i)(III), and a year-end report shall be filed not later than January 31 of the following calendar year. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 9 | This subsection shall apply to any organization which is exempt from taxation under section 501 other than an organization described in section 501(c) (3). VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 10 | In the case of a political organization which is a qualified State or local political organization (as defined in section 527(e)(5)), the preceding sentence shall be applied by substituting “$100,000” for “$25,000”. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 11 | Section 6103(f) shall apply with respect to— (A) the application for exemption of any organization described in section 501(c) or (d) which is exempt from taxation § 6104 under section 501(a) for any taxable year or notice of status of any political organization which is exempt from taxation under section 527 for any taxable year, and any application referred to in subparagraph (B) of subsection (a)(1) of this section, and (B) any other papers which are in the possession of the Secretary and which relate to such application, as if such papers constituted returns. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 12 | In the case of an organization which is not a private foundation (within the meaning of section 509(a)) or a political organization exempt from taxation under section 527, paragraph (1) shall not require the disclosure of the name or address of any contributor to the organization. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 13 | Except as otherwise provided in this subsection, this section shall apply to any organization which is not described in section 170(c) and which— (A) is described in subsection (c) (other than paragraph (1) thereof) or (d) of section 501 and exempt from taxation under section 501(a), (B) is a political organization (as defined in section (527(e)), or (C) was an organization described in subparagraph (A) or (B) at any time during the 5-year period ending on the date of the fundraising solicitation or is a successor to an organization so described at any time during such 5-year period. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
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