Disclosure of Political Activities of Tax-exempt Organizations: Hearing Before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred Sixth Congress, Second Session, June 20, 2000, 4. sējumsU.S. Government Printing Office, 2001 - 129 lappuses |
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527 committees AFL-CIO Amendment amount attempting to influence bill Buckley campaign finance reform Chairman HOUGHTON charities Christian Coalition communications CONGRES CONGRESS THE LIBRARY constitutional contributions contributors Coyne Democratic disclose disclosure requirements DOGGETT donors election or defeat electioneering electoral engage in political entities exempt organizations express advocacy FECA Federal candidate Federal Election Commission Federal election law gift tax groups HAYWORTH ical independent expenditures influence elections Internal Revenue Code investment income issue advocacy legislation LIBRA LIBRARY OF CONGRESS limited lobbying activities MAKINSON MIKRUT million MITCHELL nonprofit organiza PAULL political activities political advertising political campaign political committees political expenditures political parties PORTMAN private letter rulings public disclosure purpose regulation reporting require disclosure RESS rules section 527 organizations section 527 political Senator McCain Snowe-Jeffords soft money specific spending statement Supreme Court tax code tax-exempt organizations testimony Thank tion vote voters
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98. lappuse - Effective advocacy of both public and private points of view, particularly controversial ones, is undeniably enhanced by group association, as this Court has more than once recognized by remarking upon the close nexus between the freedoms of speech and assembly. It is beyond debate that freedom to engage in association for the advancement of beliefs and ideas is an inseparable aspect of the "liberty" assured by the Due Process Clause of the Fourteenth Amendment, which embraces freedom of speech.
98. lappuse - Inviolability of privacy in group association may in many circumstances be indispensable to preservation of freedom of association, particularly where a group espouses dissident beliefs.
98. lappuse - Of course, it is immaterial whether the beliefs sought to be advanced by association pertain to political, economic, religious or cultural matters, and state action which may have the effect of curtailing the freedom to associate is subject to the closest scrutiny.
99. lappuse - For the distinction between discussion of issues and candidates and advocacy of election or defeat of candidates may often dissolve in practical application. Candidates, especially incumbents, are intimately tied to public issues involving legislative proposals and governmental actions. Not only do candidates campaign on the basis of their positions on various public issues, but campaigns themselves generate issues of public...
50. lappuse - exempt function" means the function of influencing or attempting to influence the selection, nomination, election, or appointment of any individual to any Federal, State, or local public office or office in a political organization, or the election of Presidential or Vice-Presidential electors, whether or not such individual or electors are selected, nominated, elected, or appointed.
104. lappuse - Since the two teachers unions the National Education Association and the American Federation of Teachers...
107. lappuse - Indeed, it has been said that democracy is the worst form of government, except for all the others that have been tried from time to time.
3. lappuse - Any person or organization wishing to submit a written statement for the printed record of the hearing should submit six (6) single-spaced copies of their statement, along with an IBM compatible 3.5-inch diskette in WordPerfect or MS Word format, with their name, address, and hearing date noted on a label, by the close of business...
70. lappuse - political organization" means a party, committee, association, fund, or other organization (whether or not incorporated) organized and operated primarily for the purpose of directly or indirectly accepting contributions or making expenditures, or both, for an exempt function. (2) Exempt function. The term "exempt function...