Churches and Campaign Activity [electronic resource] : Analysis Under Tax and Campaign Finance Laws

Corporate Author:: Library of Congress. Congressional Research Service. American Law Division
Published:: [Place of publication not identified] : [publisher not identified], 2009.
Physical Description:: 1 online resource (13 pages), digital, PDF file

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Summary:

Examines restrictions imposed on campaign activity by churches under tax code and campaign finance laws, including the Federal Election Campaign Act, which prohibits corporations from funding broadcast communications made within 60 days of a general election or 30 days of a primary that "refer" to a Federal office candidate. Discusses recent IRS political activity compliance initiative, and provides examples of church inquiries.

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ProQuest U.S. Congressional Research Digital Collection

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CRS Report.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Apr. 2014). Reuse except for individual research requires license from ProQuest, LLC.

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