Timing of Election Activity Reporting Requirements: Chart Comparing Reporting under the IRC and FECA

Publication Date: June 2005

Publisher: Library of Congress. Congressional Research Service

Author(s):

Research Area: Politics

Type:

Abstract:

This report consists of a chart comparing the timing of election activity reporting requirements imposed on section 527 political organizations by the Internal Revenue Code and those imposed on political committees by the Federal Election Campaign Act. The reporting requirements are similar, although the agency to whom the organization reports may be different.