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USA Electoral Law
USA Electoral Law
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| # | Result | Source |
|---|---|---|
| 1 | If an organization described in section 501(c) or (d) is exempt from taxation under section 501(a) for any taxable year or a political organization is exempt from taxation under section 527 for any taxable year, the application filed by the organization with respect to which the Secretary made his determination that such organization was entitled to exemption under section 501(a) or notice of status filed by the organization under section 527(i), together with any papers submitted in support of such application or notice, and any letter or other document issued by the Internal revenue service with respect to such application or notice shall be open to public inspection at the national office of the Internal Revenue Service. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 2 | In prescribing such rules, regulations, and forms under this section, the Commission and the Internal revenue service shall consult and work together to promulgate rules, regulations, and forms which are mutually consistent. 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— (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 |
| 4 | In the case of any application or notice filed after the date of the enactment of this subparagraph, a copy of such application or notice and such letter or document shall be open to public inspection at the appropriate field office of the Internal revenue service (determined under regulations prescribed by the Secretary). VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 5 | For purposes of paragraph (1), the term “exempt status application materials” means the application for recognition of exemption under section 501 and any papers submitted in support of such application and any letter or other document issued by the Internal revenue service with respect to such application. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 6 | 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 |
| 7 | §§ 30107(d)(2) and 30111(a)(9) FEDERAL ELECTION COMMISSION, continued Regulations — cooperation with Internal revenue service in developing, 52 U.S.C. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
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