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Certain tax-exempt org's. seeking to influence political elections -- called Section 527 org's. -- are estimated to annually spend hundreds of millions of dollars. In Fed. elections, these org's. have been able to use unregulated soft moneyÓ for indirect or issue advocacy.Ó In July 2000, Congress passed P.L. 106-230 to require Section 527 org's. to provide the IRS with data on their purposes, officers, contributors, & expenses. The objectives of this report are to determine the extent to which IRS: discloses to the public in an accessible manner the data that Section 527 org's. file with IRS, (2) oversees Section 527 org's. compliance with the specified filing requirements, & (3) develops a strategic plan for carrying out its new responsibilities. Charts & tables.Brostek, Michael is the author of 'Political Organizations Data Disclosure and Irss Oversight of Organizations Should Be Improved' with ISBN 9780756729226 and ISBN 075672922X.
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