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| 527 political organization: Hearing on Federal Election Commission and 527 Groups United States. Congress. House. Committee on House Administration, 2004 |
| 527 political organization: Record , 2002 |
| 527 political organization: Internal Revenue Bulletin United States. Internal Revenue Service, 2003 |
| 527 political organization: Income Tax Regulations, Final and Proposed Under Internal Revenue Code Commerce Clearing House, 1991 |
| 527 political organization: Exempt Organizations Continuing Professional Education Technical Instruction Program for ... , 1989 |
| 527 political organization: Unfit For Command John E. O'Neill, Jerome R. Corsi, 2004-08-25 What sort of combination of hypocrite and paradox is John Kerry? asks this heated critique of the Democratic presidential candidate’s Vietnam–era military service and antiwar activism. O’Neill, a lawyer and swift boat veteran, and Corsi, an expert on Vietnam antiwar movements, show how Kerry misrepresented his wartime exploits and is therefore incompetent to serve as commander in chief. Buttressed by interviews with Navy veterans who patrolled Vietnam’s waters, some along with Kerry, readers will discover how he exaggerated minor injuries, self-inflicted others, wrote fictitious diary entries and filed phony reports of his heroism under fire—all in a calculated quest to secure career-enhancing combat medals. |
| 527 political organization: The Code of Federal Regulations of the United States of America , 1983 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
| 527 political organization: Code of Federal Regulations , 1980 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
| 527 political organization: Internal Revenue Cumulative Bulletin United States. Internal Revenue Service, 2007 |
| 527 political organization: Report of Investigation of Allegations Relating to Internal Revenue Service Handling of Tax-exempt Organization Matters , 2000 |
| 527 political organization: The Constitution and Campaign Reform United States. Congress. Senate. Committee on Rules and Administration, 2000 |
| 527 political organization: Code of Federal Regulations United States. Internal Revenue Service, 1990 Special edition of the Federal register, containing a codification of documents of general applicability and future effect as of April 1 ... with ancillaries |
| 527 political organization: The Nature of the Nonprofit Sector J Steven Ott, Lisa Dicke, 2021-05-27 The Nature of the Nonprofit Sector is a collection of insightful and influential classic and recent readings on the existence, forms, and functions of the nonprofit sector—the sector that sits between the market and government. The readings encompass a wide variety of perspectives and disciplines and cover everything from Andrew Carnegie’s turn-of-the-century philosophy of philanthropy to the most recent writings of current scholars and practitioners. Each of the text’s ten parts opens with a framing essay by the editors that provides an overview of the central themes and issues, as well as sometimes competing points of view. The fourth edition of this comprehensive volume includes both new and classic readings, as well as two new sections on the international NGO sector and theories about intersectoral relations. The Nature of the Nonprofit Sector, Fourth Edition is therefore an impressively up-to-date reader designed to provide students of nonprofit and public management with a thorough overview of this growing field. |
| 527 political organization: A Desktop Guide for Nonprofit Directors, Officers, and Advisors Jack B. Siegel, 2006-06-05 How to keep any nonprofit out of trouble, running smoothly, and accomplishing its mission Jack Siegel--lawyer, accountant, management consultant, and computer whiz--takes the putative director or officer of a nonprofit organization on a useful and often entertaining voyage throughout the realm of the tax-exempt organizations universe, pointing out its quirks, foibles, and legal liabilities along the way. His handbook will make mandatory--and arresting--reading for those who are already serving as trustees, directors, officers, and key employees of exempt organizations, particularly charitable ones. Siegel's goal, in which he succeeds, is to help directors and officers of nonprofit organizations 'make better decisions.' The book is full of large policy analyses and paragraphs on the details, such as board size, board committees, board meeting formats, the contents of minutes, and the duties of officers. Salted with some excellent real-life examples, what also sets this book apart from most in its genre is the tone: the writing style, the brusqueness, the bluntness. He complains that too many directors 'check their good judgment at the boardroom door.' He advises individuals who 'desire agreement and demand adulation' to stay off boards; he insists on 'commitment' and 'institutional tension' with the executive director. He warns prospective directors that some organizations want, in addition to time and judgment, 'either your money or your ability to raise money.' To my delight, he extols the virtues of 'some level of expenditures' for qualified lawyers and accountants. Please join me in adding this most helpful handbook to your nonprofit library. --Bruce R. Hopkins, Attorney at Law, author of The Law of Tax-Exempt Organizations, Eighth Edition and Starting and Managing a Nonprofit Organization: A Legal Guide, Fourth Edition |
| 527 political organization: Interest Groups in American Politics Anthony J. Nownes, 2023-06-20 Americans regularly rail against so-called “special interests.” Yet, many members of society are themselves represented in one form or another by organized groups trying to affect government decisions. Interest Groups in American Politics, Third Edition, is grounded by the role of information in interest group activity, a theme that runs through the book. This concise, thorough text demonstrates that interest groups are involved in the political system at all levels of government—federal, state, and local—and in all aspects of political activity, from election campaigns to agenda setting to lawmaking and policy implementation. Rather than an anomaly or distortion of the political system, interest group activity is a normal and healthy function of a pluralist society and democratic governance. Nonetheless, Nownes warns of the dangers of unwatched interest group activity, especially in the realms of the electoral process and issue advocacy. This much-anticipated third edition of Nownes’s text retains a student-friendly tone. It thoroughly updates the references to interest group research, social media activity, new foreign actors in American politics, and political action committee (PAC) and party connections. Numerous figures and tables throughout the book help students visualize significant trends and information. New to the Third Edition A new section in Chapter 1 (Interest Groups in the United States) on social movements in the US. A new section in Chapter 4 (The Non-Lobbying Activities of Interest Groups) on how interest groups use social media to recruit members and burnish their image. A new section in Chapter 5 (Direct Lobbying) about lobbying regulation, how it affects group behavior, and shadow interests. New data in Chapter 6 (Electoral Lobbying) on how and how much groups spend on PACs, super PACs, and other vehicles for election spending. A new section in Chapter 7 (Indirect Lobbying) on how interest groups use social media and new technology to affect political outcomes. A new section in Chapter 8 (Interest Groups and Political Parties) on interest groups, the Republican Party, and President Donald Trump. New information in Chapter 9 (The Influence of Interest Groups) on the latest research on interest group power and influence. The new section will cite the latest literature on the growing power of business. |
| 527 political organization: Multistate Guide to Regulation and Taxation of Nonprofits (2009) Steven D. Simpson, 2008-11 Multistate Guide to Regulation and Taxation of Nonprofits offers comparative coverage of state regulation of solicitation and fundraising; state taxation of nonprofits, as well as required income tax compliance. The Guide is designed as a practical resource to assist trustees, officers, and directors of nonprofit entities and their accountants in carrying out their responsibilities when they solicit funds or conduct business in more than one state. The easy-to-use smart chart format enables the nonprofit professional to readily locate information concerning one state's treatment of a particular issue or compare the treatment required by several states all on the same table. |
| 527 political organization: Joint Ventures Involving Tax-Exempt Organizations Michael I. Sanders, 2013-09-03 A comprehensive, revised, and expanded guide covering tax-exempt organizations engaging in joint ventures Joint Ventures Involving Tax-Exempt Organizations, Fourth Edition examines the liability of, and consequences to, exempt organizations participating in joint ventures with for-profit and other tax-exempt entities. This authoritative guide provides unbridled access to relevant IRC provisions, Treasury regulations, IRS rulings, and pertinent judicial decisions and legislative developments that impact exempt organizations involved in joint ventures. Features in depth analysis of the IRS's requirements for structuring joint ventures to protect a nonprofit's exemption as well as to minimize UBIT Includes sample models, checklists, and numerous citations to Internal Revenue Code sections, Treasury Regulations, case law, and IRS rulings Presents models, guidelines, and suggestions for structuring joint ventures and minimizing the risk of audit Contains detailed coverage of: new Internal Revenue Code requirements impacting charitable hospitals including Section 501(r) and related provisions; university ventures, revised Form 990, with a focus on nonprofits engaged in joint ventures; the IRS's emphasis on good governance practices; international activities by nonprofits; and a comprehensive examination of the New Market Tax Credits and Low Income Housing Tax Credits arena Written by a noted expert in the field, Joint Ventures Involving Tax-Exempt Organizations, Fourth Edition is the most in-depth discussion of this critical topic. |
| 527 political organization: United States Code United States, 2018 |
| 527 political organization: Limits and Loopholes Victoria A. Farrar-Myers, Diana Dwyre, 2007-10-14 From the authors of Legislative Labyrinth: Congress and Campaign Finance Reform. Elections, the basic mechanism of representative democracy, should be untainted by corruption and provide a platform for free speech. But running for office takes money—a lot of it, usually—which means campaign finance has become a pitched battle over the fundamental political values of free speech versus fair elections. With insiders′ perspectives, Farrar-Myers and Dwyre tell the story of what it took to pass campaign finance legislation, provide analysis of the subsequent court action, and explore the regulatory and electoral outcomes of reform efforts. Limits and Loopholes is a story about incremental policymaking and inter-branch struggle, about institutional design and unintended consequences, about the influence of interest groups and the media, and about the health of our representative democracy. Bringing together discussions of core values and the policymaking process, this book serves as an excellent case study that traces an issue from inception, through legislation and litigation, and finally to implementation. |
| 527 political organization: Financial Ethics United States. Congress. House. Commission on Administrative Review, 1977 |
| 527 political organization: Internal Revenue Code, Volumes 1 & 2 Cch, 2008-12 This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2008. |
| 527 political organization: The New Form 990 Bruce R. Hopkins, Douglas K. Anning, Virginia C. Gross, Thomas J. Schenkelberg, 2008-12-17 The New Form 990 covers the law, policy, and preparation of the new IRS Form 990. It includes summaries of the law underlying each of the parts and questions in the return, so that the preparer can understand the background law in formulating answers on the return. The subject matter is particularly timely and relevant given the release of the draft Form 990 last summer, the expected release of the final Form 990 in early 2008, and the commencement of the first tax year to which the form applies on January 1, 2008. |
| 527 political organization: Effective Nonprofit Management Joan E. Pynes, 2014-12-18 Employees with valuable skills and a sense of their own worth can make their jobs, pay, perks, and career opportunities different from those of their coworkers in subtle and not-so-subtle ways. This book shows how such individual arrangements can be made fair and acceptable to coworkers, and beneficial to both the employee and the employer. |
| 527 political organization: Federal Register , 2013-11 |
| 527 political organization: Congressional Record United States. Congress, 2001 |
| 527 political organization: Federal Election Campaign Laws United States, 1997 |
| 527 political organization: United States Code: Title 26: Internal Revenue Code, [sections] 441-3241 , 2013 Preface 2012 edition: The United States Code is the official codification of the general and permanent laws of the United States. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First session, enacted between January 3, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited U.S.C. 2012 ed. As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 USC 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office. -- John. A. Boehner, Speaker of the House of Representatives, Washington, D.C., January 15, 2013--Page VII. |
| 527 political organization: United States Code, 1994 United States Government Printing Office, 1995 |
| 527 political organization: Prescription Drug Price Inflation United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Health, 2012 |
| 527 political organization: The Law of Tax-Exempt Organizations Bruce R. Hopkins, 2007-07-27 Written in plain English and supplemented annually, The Law of Tax-Exempt Organizations, Ninth Editioncan help the lawyers and managers of tax-exempt organizations make sure that they are up-to-date on all current regulations pertaining to tax-exempt organizations, and well-prepared to make decisions about their organization s actions and future. |
| 527 political organization: Business Taxpayer Information Publications , 2003 |
| 527 political organization: Revised Form 990 Jody Blazek, Amanda Adams, 2009-04-22 A line-by-line preparation guide to the completely new and revised Form 990 for nonprofit organizations The accurate and complete preparation of Form 990—the information return that must be filed annually by most types of tax-exempt organizations—is a key factor in maintaining public image and fundraising capabilities. The newly redesigned Form 990 was released in December 2008 with significant revisions to the initial June 2007 draft. Preparation of the new return will require tax-exempt organizations to gather extensive new information about their activities for disclosure on the new form beginning with their 2008 tax year. In Revised Form 990: A Line-by-Line Preparation Guide, authors Jody Blazek—who with other AICPA Task Force members was instrumental in effecting changes to the original IRS draft of the form—and Amanda Adams, provide step-by-step and line-by- ine analysis and preparation guidelines for nonprofit professionals and nonprofessionals alike charged with preparing and submitting the form. This hands-on workbook walks you through the process of producing an annual report to the IRS that demonstrates continued qualification for exempt status for a nonprofit organization, explaining the information requested page by page and part by part. It addresses the issues and challenges for each part, particularly the new schedules. As each part is explained, the authors suggest when certain answers have negative consequences. Guidance is provided for functional expense reporting and generally accepted accounting principles for reporting revenues. A good discussion of the differences between book and tax reporting and records needed to accurately display financials for tax purposes is included. The Form 990-PF and Form 990-T are also examined. |
| 527 political organization: Study of Present-law Taxpayer Confidentiality and Disclosure Provisions as Required by Section 3802 of the Internal Revenue Service Restructuring and Reform Act of 1998: Study of general disclosure provisions United States. Congress. Joint Committee on Taxation, 2000 |
| 527 political organization: Study of Present-law Taxpayer Confidentiality and Disclosure Provisions as Required by Section 3802 of the Internal Revenue Service Restructuring and Reform Act of 1998: Study of disclosure provisions relating to tax-exempt organizations , 2000 |
| 527 political organization: Wiley Not-for-Profit GAAP 2019 Richard F. Larkin, Marie DiTommaso, 2019-09-11 The essential not-for-profit GAAP reference, updated with the latest standards Wiley Not-for-Profit GAAP 2019 is the essential accounting resource for not-for-profit organizations, providing quick access to the most up-to-date standards and practical tools for implementation. Designed help you find the answers you need quickly and easily, this guide features helpful visual aids alongside detailed explanations tailored to the not-for-profit sector. Authoritative discussion covers Financial Accounting Standards Board (FASB) Accounting Standards Codification, which includes the standards originally issued in the Statements, Interpretations and Technical Bulletins; Accounting Principles Board Opinions, Accounting Research Bulletins, AICPA Statements of Position and FASB Emerging Issues Task Force statements relevant to the not-for-profit organization. The unique characteristics of the not-for-profit organization demand adherence to specific GAAP; auditors and preparers must understand these standards, stay up-to-date as they continue to evolve and know how to apply them in the course of real-world financial statement preparation. This book provides the guidance you need in a user-friendly format. Get up to date on the latest changes to GAAP affecting not-for-profit organizations Reference authoritative standards for measurement, presentation and disclosure Consult flowcharts, diagrams and charts to find answers at a glance Double-check disclosures against a checklist of GAAP requirements Accounting standards are constantly changing, and the special requirements targeting not-for-profits add an additional challenge to full compliance. Instead of wading through dozens of volumes of official pronouncements to locate relevant information, consult an all-in-one resource targeted specifically to not-for-profit GAAP — one that is updated annually to bring you the most current information available. Wiley Not-for-Profit GAAP 2019 provides clear answers and practical guidance to help you streamline GAAP implementation and ensure compliance. |
| 527 political organization: Looseleaf Regulations System United States. Internal Revenue Service, 1976 The IRS Looseleaf regulation system is a compilation of all tax regulations issued by the Service, except those relating to alcohol, tobacco, firearms and tax conventions. |
| 527 political organization: Charitable Giving Answer Book Catherine W. Wilkinson, Jean M. Baxley, 2007-11 Closely Held Businesses in Estate Planning provides exhaustive coverage of the gratuitous transfer tax system, inter vivos gifting strategies, valuations freezes, intra-family sales, buy-sell agreements, the marital deduction, planning strategies for retirement income distributions, and valuation of closely held business interests. This easy-to-use reference provides complete and comprehensive coverage of the strategies and practices for protecting a closely held business while limiting the tax burden on the estate's owner. |
| 527 political organization: Form 990 Eve Rose Borenstein, Jane M. Searing, 2018-06-19 Mastery of the current Form 990 beyond its Core Form pages requires an understanding of the Form's transparency demands relating to multiple complex issues, including: Transactions with certain insiders, expanded disclosure of highly-comp'd individuals' calendar year compensation, identifying and reporting in the presence of, related organizations, nuances of the two public support tests, undertaking of foreign operations, and more. This book covers the most advanced tax and nonprofit issues related to Form 990's Schedules. You will not only gain an understanding of the tax and practical points necessary to complete Schedules A, C, F, J, K, L, N, and R of the current Form 990, but you will also be advised as to how to communicate with exempt clients on each of these Schedules' unique demands. This book will prepare you to do the following: Distinguish between the in-flows of each of the public support tests, apply each test's calculations, and identify what defines a supporting organization, and note such entities' types and attendant reporting obligations. Distinguish the reporting obligations of 501(c)(3) organizations with respect to lobbying versus that of the proxy tax in place for 501(c) (4), (5), and (6) organizations, and note required electioneering reporting of all 501(c) entities. Recognize the triggers for Schedule F. Recall the definitions of Interested Persons applied within each Part of Schedule L. Recognize the expanded compensation reporting and management practices inquired of in Schedule J. Appreciate both the need for bond counsel involvement in completing Schedule K and the diverse scenarios that trigger Schedule N. Identify the common reporting disclosures required in the presence of related organizations and the unique reporting demands applied, based on type of entity. |
| 527 political organization: American Jurisprudence , 1962 |
| 527 political organization: Nonprofit Organizations James J. Fishman, Stephen Schwarz, 2000 |
527 organization - Wikipedia
A 527 organization or 527 group is a type of U.S. tax-exempt organization organized under Section 527 of the U.S. Internal …
Political Organizations - Int…
Political parties; campaign committees for candidates for federal, state or local office; and political action committees are all …
26 U.S. Code § 527 - Political organizati…
The term “political organization” means a party, committee, association, fund, or other …
527 Basics - OpenSecrets
Use our database of 527 organizations to learn about the financial activity of these advocacy groups organized to influence issues, …
527 Explorer - ProPublica
Apr 29, 2025 · Every year, hundreds of millions of dollars flow through little-known political organizations called …
527 organization - Wikipedia
A 527 organization or 527 group is a type of U.S. tax-exempt organization organized under Section 527 of the U.S. Internal Revenue Code (26 U.S.C. § 527). A 527 group is created …
Political Organizations - Internal Revenue Service
Political parties; campaign committees for candidates for federal, state or local office; and political action committees are all political organizations subject to tax under IRC section 527 and may …
26 U.S. Code § 527 - Political organizations | U.S. Code | US ...
The term “political organization” means a party, committee, association, fund, or other organization (whether or not incorporated) organized and operated primarily for the purpose of …
527 Basics - OpenSecrets
Use our database of 527 organizations to learn about the financial activity of these advocacy groups organized to influence issues, policy, appointments or elections, be they federal, state …
527 Explorer - ProPublica
Apr 29, 2025 · Every year, hundreds of millions of dollars flow through little-known political organizations called 527s. Use our database to explore who funds these organizations and …
Section 527 political organizations - Internal Revenue Service
Discussion of annual exempt organization information returns that must be filed by certain tax-exempt political organizations under Code section 527.
Political Organizations Under Section 527 of the Internal ...
Jan 28, 2008 · Political organizations have the primary purpose of influencing federal, state, or local elections and conducting similar activities. Those that qualify under Section 527 of the …
527s - Frequently Asked Questions - Center for Public Integrity
Nov 21, 2005 · What is a 527? A 527 is a non-profit organization formed under Section 527 of the Internal Revenue Code, which grants tax-exempt status to political committees at the national, …
SECTION 527. Political organizations - Bloomberg Law
The term “political organization” means a party, committee, association, fund, or other organization (whether or not incorporated) organized and operated primarily for the purpose of …
IRC Section 527 (Political Organizations) | Tax Notes
Mar 31, 2025 · The term "political organization" means a party, committee, association, fund, or other organization (whether or not incorporated) organized and operated primarily for the …
