Donor Disclosure: 501(c) Groups and Campaign Spending (CRS Report for Congress)
| Release Date |
Oct. 18, 2018 |
| Report Number |
IF11005 |
| Report Type |
In Focus |
| Authors |
R. Sam Garrett |
| Source Agency |
Congressional Research Service |
Summary:
Independent spending in a 2012 Senate race, which resulted
in a recently decided court case, CREW v. FEC, exemplifies
a long-running policy debate about which contributions to
politically active tax-exempt organizations should be
disclosed in campaign finance reports. Federal Election
Commission (FEC) guidance, and the court ruling, are
significant because they require publicly reporting the
original source of some contributions that previously
remained private. Whether those contributions should be
included in campaign finance disclosure reports has been a
major point of debate in Congress and in the policy
community.
After the court ruling took effect on September 18, 2018,
certain groups that previously did not disclose some of their
donors to the FEC now must do so. The FEC issued filing
guidance on October 4, 2018, but another rulemaking is
expected, which could change reporting requirements.
Campaign practitioners offer differing interpretations of the
new reporting requirements and suggest that additional
litigation could occur. Regardless of what might unfold, or
has, in the courts concerning this specific case—which is
beyond the scope of this CRS product—the policy
implications that CREW v. FEC highlights are relevant for
congressional debate over donor disclosure in campaigns
and beyond. The developments also could affect tax-exempt
organizations’ spending to elect or defeat candidates.
