{
  "id": "RS20918",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "RS20918",
  "active": false,
  "source": "EveryCRSReport.com, University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 343247,
      "date": "2009-01-29",
      "retrieved": "2016-04-07T02:50:26.739383",
      "title": "527 Organizations and Campaign Activity: Timing of Reporting Requirements under Tax and Campaign Finance Laws",
      "summary": "One way that federal law regulates groups participating in election activities is by requiring them to report information on such things as their contributions and expenditures. Reporting requirements are imposed on \u201cpolitical organizations\u201d by the Internal Revenue Code (IRC) and \u201cpolitical committees\u201d by the Federal Election Campaign Act (FECA). Some of the requirements are similar; in which case, entities are generally subject to either the ones in the IRC (and report to the Internal Revenue Service) or those in FECA (and report to the Federal Election Commission). Included in the entities that report to the IRS are those colloquially known as \u201c527s\u201d or \u201c527 groups.\u201d No legislation has yet been introduced in the 111th Congress that would affect the timing of the reporting requirements under the IRC or FECA.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": false,
      "formats": [
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          "encoding": "utf-8",
          "url": "http://www.crs.gov/Reports/RS20918",
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          "filename": "files/20090129_RS20918_4b5977e53cf67fd402a8decd63b8a6afa9ba1cff.html",
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        },
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          "url": "http://www.crs.gov/Reports/pdf/RS20918",
          "sha1": "e2df1a857fa4dcfd4c5eb1fd0921c633701c0898",
          "filename": "files/20090129_RS20918_e2df1a857fa4dcfd4c5eb1fd0921c633701c0898.pdf",
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      ],
      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc822002/",
      "id": "RS20918_2008Jul25",
      "date": "2008-07-25",
      "retrieved": "2016-03-19T13:57:26",
      "title": "527 Organizations and Campaign Activity: Timing of Reporting Requirements under Tax and Campaign Finance Laws",
      "summary": "This report compares the timing of election activity reporting requirements under the Internal Revenue Code (IRC) and Federal Election\r\nCampaign Act (FECA), and discusses H.R. 1204, which would amend the timing of the IRC\u2019s reporting requirements.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
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          "format": "PDF",
          "filename": "files/20080725_RS20918_66d19e042fe49ca52d3dafab3b00b5adb822257e.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20080725_RS20918_66d19e042fe49ca52d3dafab3b00b5adb822257e.html"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Elections",
          "name": "Elections"
        },
        {
          "source": "LIV",
          "id": "Tax policy",
          "name": "Tax policy"
        },
        {
          "source": "LIV",
          "id": "Election forecasting",
          "name": "Election forecasting"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc808453/",
      "id": "RS20918_2005Jun10",
      "date": "2005-06-10",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Timing of Election Activity Reporting Requirements: Chart Comparing Reporting under the IRC and FECA",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
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        },
        {
          "format": "HTML",
          "filename": "files/20050610_RS20918_d9bc8c7d8112076da5bb74b4ff803676f5b99180.html"
        }
      ],
      "topics": []
    }
  ],
  "topics": []
}