词条 | 527 organization | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
释义 |
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 ({{usc|26|527}}). A 527 group is created primarily to influence the selection, nomination, election, appointment or defeat of candidates to federal, state or local public office. Technically, almost all political committees, including state, local, and federal candidate committees, traditional political action committees, "Super PACs", and political parties are "527s." However, in common practice the term is usually applied only to such organizations that are not regulated under state or federal campaign finance laws because they do not "expressly advocate" for the election or defeat of a candidate or party. There are no upper limits on contributions to 527s and no restrictions on who may contribute. There are no spending limits imposed on these organizations. The organizations must register with the Internal Revenue Service (IRS), publicly disclose their donors and file periodic reports of contributions and expenditures.[1] Because they may not expressly advocate for specific candidates or coordinate with any candidate’s campaign, many 527s are used to raise money to spend on issue advocacy and voter mobilization. Examples of 527s are Swift Boat Veterans for Truth, Texans for Truth, The Media Fund, America Coming Together, the Progress for America Voter Fund, and the Secretary of State Project.[2] Legal historyInternal Revenue Code section 527 was enacted as part of Public Law No. 93-625 on January 3, 1975.[3] In the case of Buckley v. Valeo, the U.S. Supreme Court attempted to draw a limit on the extent to which campaign finance laws could regulate speech about politics. The Court's answer was that campaign finance laws could reach only party and candidate committees, organizations with the major purpose of electing candidates, or speech that "expressly advocated" the election or defeat of candidates. The determination of whether a group had the major purpose of electing candidates depended, in turn, on whether "express advocacy" was the group's primary activity. In footnote 6 of the Buckley opinion, the Court limited "express advocacy" to words and phrases such as "Smith for Congress," "elect," "defeat," or other specific calls for action to vote for or against a candidate. Thus, organizations could run ads discussing candidates and issues without being subject to campaign finance restrictions, so long as they avoided such express advocacy. The McCain-Feingold law, also known as the Bipartisan Campaign Reform Act, extended certain campaign finance limitations to broadcast advertisements run within 60 days of a general election or 30 days of a primary election if they mentioned a candidate, regardless of whether or not they contained "express advocacy." The Supreme Court upheld the constitutionality of this provision in McConnell v. Federal Election Commission. Based on that decision, many persons urged the Federal Election Commission (FEC) to use its regulatory power to extend campaign finance laws to cover these groups. The Commission held hearings in April 2004 to determine whether or not 527s should be regulated under campaign finance rules, but concluded that the law did not cover these independent 527 organizations unless they directly advocated the election or defeat of a candidate or engaged in broadcast advertising mentioning within the 30- and 60-day windows specified by Congress in the McCain-Feingold law. Nevertheless, Federal Election Commission rulings after the 2004 election attempted to extend the reach of the law to advertisements which questioned a candidate’s character and fitness for office off limits to 527s specifically.[4]
In Carey et al. v. FEC – RADM James J. Carey, USN (ret), chairman of the National Defense PAC, along with the PAC and a prospective donor, brought suit after the FEC deadlocked on a 2010 Advisory Opinion Request (see AO 2010-20), in which the PAC sought permission to operate both an independent expenditure PAC and a traditional PAC that could make contributions to candidates and was subject to fundraising restrictions.[9] Carey's victory in the court now allows organizations to operate both traditional and "Super" PACs. Public opinionAn October 2010 Bloomberg poll found that 47 percent of Americans say they would be less likely to support a political candidate if his campaign was supported by advertising paid for by anonymous business groups. According to the pollster, 41 percent said that it would not matter, and 9 percent said they would be more likely to back the candidate.[10] A February 2010 poll from the Pew Research Center found that 68 percent of Americans disapprove of the Supreme Court’s decision to allow corporations to make expenditures on behalf of candidates during elections. Seventeen percent approve of the expenditures, and 15 percent of respondents said they were unsure.[11] 2004 election controversyAlthough 527 organizations were in common use by the 1990s, in the wake of the Bipartisan Campaign Reform Act, which limited the ability of political parties to raise money, 527s rose to much greater prominence and visibility. Swift Boat was one such group, which ran controversial and highly effective ads critical of Massachusetts Democratic Party (United States) John Kerry presidential campaign, 2004.[12] A reported $9.45 million came from just 3 private individuals.[13][14][15] On the liberal side, contributor George Soros contributed $23.7 million to 527s, and Peter Lewis of Progressive Insurance contributed another $23.2 million to 527s in 2004.[16] Prominent 527s that supported Democrats included Americans Coming Together, MoveOn.org, and the Media Fund. Under federal election law, coordination between an election campaign and a 527 group is not allowed. The heavy spending of key 527 groups to attack presidential candidates brought complaints to the Federal Elections Commission of illegal coordination between the groups and rival political campaigns. These formal complaints included:
In 2006 and 2007 the FEC fined a number of organizations, including MoveOn and Swift Boat Veterans for Truth, for violations arising from the 2004 campaign. The FEC's rationale was that these groups had specifically advocated the election or defeat of candidates, thus making them subject to federal regulation and its limits on contributions to the organizations.[17] Top 20 federally focused and state focused 527 groups2010 election cycleSome of these listings identify a parent organization that has created a 527 group but that also engages in many nonpolitical activities. Republican/conservative leaning groups are highlighted in pink, Democratic/liberal leaning groups are highlighted in blue. A total of $415,784,148 was spent by these organizations alone, $214,580,543 of which was spent by Republican/conservative groups and $201,203,605 of which was spent by Democratic/liberal groups.[18][19]
2008 election cycleSome of these listings identify a parent organization that has created a 527 group but that also engages in many nonpolitical activities. Democratic/liberal leaning groups are highlighted in blue, Republican/conservative leaning groups are highlighted in pink. A total of $303,309,245 was spent by these organizations alone, $178,397,267 of which was spent by Democratic/liberal groups and $117,112,322 of which was spent by Republican/conservative groups.[18][19]
2006 election cycleSome of these listings identify a parent organization that has created a 527 group but that also engages in many nonpolitical activities. Democratic/liberal leaning groups are highlighted in blue, Republican/conservative leaning groups are highlighted in pink. A total of $171,045,165 was spent by these organizations alone, $121,665,587 of which was spent by Democratic/liberal groups and $49,379,578 of which was spent by Republican/conservative groups.[20][21]
2004 election cycleSome of these listings identify a parent organization that has created a 527 group but that also engages in many nonpolitical activities. Democratic/liberal leaning groups are highlighted in blue, Republican/conservative leaning groups are highlighted in pink. A total of $439,709,105 was spent by these organizations alone, $307,324,096 of which was spent by Democratic/liberal groups and $132,385,009 of which was spent by Republican/conservative groups.[18][19]
See also
References1. ^The Center for Public Integrity, 527 Frequently Asked Questions http://projects.publicintegrity.org/527/default.aspx?act=faq#5 2. ^{{cite web|url=http://www-cs-faculty.stanford.edu/~eroberts/cs181/projects/2004-05/political-action/527one.html |title=What are 527's? | Who Donates? | Where does the money go? Government Regulation | Ethics |publisher=Stanford University |date= |accessdate=November 16, 2013}} 3. ^Pub. L. No. 93-625, sec. 10(a) (Jan. 3, 1975), effective for tax years beginning after December 31, 1974. 4. ^{{cite news|url=https://www.nytimes.com/2008/06/21/us/politics/21ads.html?hp=&pagewanted=all|title=Ready to Attack Obama, if Some Money Arrives|first=Michael|last=Luo|publisher=New York Times|date=2008-06-12}} 5. ^EMILY’s List v. FEC, 581 F.3d 1 (D.C. Cir. 2009). 6. ^Court Backs Outside Groups' Political Spending https://www.nytimes.com/2009/09/19/us/politics/19donate.html 7. ^{{cite web|url=http://www.scotusblog.com/case-files/cases/citizens-united-v-federal-election-commission/ |title=Citizens United v. Federal Election Commission |publisher=SCOTUSblog |date= |accessdate=April 1, 2012}} 8. ^{{cite web|url=http://www.opensecrets.org/pacs/superpacs.php?cycle=2010 |title=Super PACs |publisher=OpenSecrets |date= |accessdate=April 1, 2012}} 9. ^{{cite web|last=Marston |first=Chris |url=http://rnla.org/Blogs/blogs/public/archive/2011/04/27/former-fec-chair-smith-joins-litigation-team-to-create-quot-super-duper-quot-pacs.aspx |title=Former FEC Chair Smith joins litigation team to create "Super-Duper" PACs |publisher=Republican National Lawyers Association |date=April 27, 2011 |accessdate=April 1, 2012}} 10. ^End Citizens United PAC wants to make its name a reality http://www.msnbc.com/msnbc/end-citizens-united-pac-wants-make-its-name-reality 11. ^Midterm Election Challenges for Both Parties http://people-press.org/2010/02/12/midterm-election-challenges-for-both-parties/ 12. ^{{cite web|url=http://www.huffingtonpost.com/2010/07/29/wyly-brothers-republican-campaign-donations_n_664550.html |title=Wyly Brothers Gave Millions To Over 200 Republican Candidates |first=Marcus |last=Baram |publisher=Huffington Post |date=May 25, 2011 |accessdate=April 1, 2012}} 13. ^{{cite web| title =Swift Vets Top Contributors, 2004 Cycle| publisher =opensecrets| url =http://www.opensecrets.org/527s/527cmtedetail.asp?cycle=2004&format=&ein=201041228&tname=Swift%20Vets%20&%20POWs%20for%20Truth| accessdate =2007-04-01| archive-url =https://web.archive.org/web/20070930160011/http://www.opensecrets.org/527s/527cmtedetail.asp?cycle=2004&format=&ein=201041228&tname=Swift%20Vets%20&%20POWs%20for%20Truth| archive-date =2007-09-30| dead-url =yes| df =}} 14. ^{{cite news | last =Frank| first =John| title =ELECTION 2004 / 2 Texans dig deep for boat vet ads / Pair from Dallas kick in $3 million for group's coffers| pages =A8| publisher =Houston Chronicle| date= 2004-10-05| url =http://www.chron.com/CDA/archives/archive.mpl?id=2004_3806652| accessdate = 2012-02-12 }} 15. ^{{cite web|title=Bob Perry - The Man Behind Swift Boat Veterans for Truth |work=fact sheet |publisher=Texans for Public Justice (self-published) |url=http://www.tpj.org/page_view.jsp?pageid=667&pubid=422 |accessdate=2007-04-01 |deadurl=yes |archiveurl=https://web.archive.org/web/20070528034106/http://www.tpj.org/page_view.jsp?pageid=667&pubid=422 |archivedate=2007-05-28 |df= }} 16. ^{{cite web|url=http://www.opensecrets.org/527s/527indivs.php?cycle=2004 |title=Top Individual Contributors to Federally Focused 527 Organizations, 2004 Election Cycle |publisher=OpenSecrets |accessdate=April 1, 2012}} 17. ^{{cite web |url=http://www.fec.gov/press/press2006/20061213murs.html |title=FEC Collects $630,000 in Civil Penalties from Three 527 Organizations |publisher=Federal Election Commission |date=December 13, 2006 |accessdate=April 1, 2012 |deadurl=yes |archiveurl=https://web.archive.org/web/20120208142407/http://www.fec.gov/press/press2006/20061213murs.html |archivedate=February 8, 2012 |df= }} 18. ^1 2 3 Top 50 Federally Focused Organizations, opensecrets.org 19. ^1 2 3 State-Focused 527 Committees Only, opensecrets.org 20. ^1 Top 50 Federally Focused Organizations, opensecrets.org 21. ^1 State-Focused 527 Committees Only, opensecrets.org External links
4 : Internal Revenue Code|527 organizations|Types of organization|Campaign finance in the United States |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
随便看 |
|
开放百科全书收录14589846条英语、德语、日语等多语种百科知识,基本涵盖了大多数领域的百科知识,是一部内容自由、开放的电子版国际百科全书。