26 U.S.C. 527: Political organizations

2019

• Pub. L. 116–25 struck out "if the organization has, or has reason to expect to have, contributions exceeding $50,000 or expenditures exceeding $50,000 in such calendar year" after "electronic form". (Taxpayer First Act) Law text · (j)

2017

• Pub. L. 115–97 struck out par. (1) designation and heading and struck out par. (2) which related to alternative tax in case of capital gains. Law text · (b)

2014

• Pub. L. 113–295, §220(l)(1), substituted "(52 U.S.C. 30102(e))" for "(2 U.S.C. 432(e))". Law text · (h)
• Pub. L. 113–295, §220(l)(2), substituted "(52 U.S.C. 30101 et seq.)" for "(2 U.S.C. 431 et seq.)". Law text · (i), (j)

2002

• Pub. L. 107–276, §2(b), added par. (5). Law text · (e)
• Pub. L. 107–276, §6(c), substituted "electronically" for ", electronically and in writing,". Law text · (i)
• Pub. L. 107–276, §6(g)(1), which directed the insertion of "or, in the case of any material change in the information required under paragraph (3), for the period beginning on the date on which the material change occurs and ending on the date on which such notice is given" after… Law text · (i)
• Pub. L. 107–276, §6(g)(2), inserted "or, in the case of any material change in the information required under paragraph (3), not later than 30 days after such material change" after "established". Law text · (i)
• Pub. L. 107–276, §6(f), added subpar. (E) and redesignated former subpar. (E) as (F). Law text · (i), (F)
• Pub. L. 107–276, §6(g)(3), which directed the insertion of "or, in the case of a failure relating to a material change, by taking into account such income and deductions only during the period beginning on the date on which the material change occurs and ending on the date on which … Law text · (i)
• Pub. L. 107–276, §6(a), inserted at end "For purposes of the preceding sentence, the term 'exempt function income' means any amount described in a subparagraph of subsection (c)(3), whether or not segregated for use for an exempt function." Law text · (i)
• Pub. L. 107–276, §1(a), added subpar. (C). Law text · (i)
• Pub. L. 107–276, §6(b), inserted at end "For purposes of subtitle F, the amount imposed by this paragraph shall be assessed and collected in the same manner as penalties imposed by section 6652(c)." Law text · (j)
• Pub. L. 107–276, §6(e)(1)(A), inserted ", date, and purpose" after "The amount". Law text · (j)
• Pub. L. 107–276, §6(e)(1)(B), inserted "and date" after "the amount". Law text · (j)
• Pub. L. 107–276, §2(a), added subpar. (C) and redesignated former subpars. (C) to (E) as (D) to (F), respectively. Law text · (j)
• Pub. L. 107–276, §6(e)(2), added par. (7). Law text · (j)
• Pub. L. 107–276, §6(e)(3), added subsec. (k). Former subsec. (k) redesignated (l). Law text · (k)
• Pub. L. 107–276, §5(a), added subsec. (k). Law text · (k)
• Pub. L. 107–276, §6(e)(3), redesignated subsec. (k) as (l). Law text · (l)

2000

• Pub. L. 106–230, §1(a), added subsec. (i). Law text · (i)
• Pub. L. 106–230, §2(a), added subsec. (j). Law text · (j)

1988

• Pub. L. 100–647 inserted at end "Such term includes the making of expenditures relating to an office described in the preceding sentence which, if incurred by the individual, would be allowable as a deduction under section 162(a)." · (e)

1986

• Pub. L. 99–514, §112(b)(1)(A), substituted "paragraph (3)" for "section 24(c)(2)". · (g)
• Pub. L. 99–514, §112(b)(1)(B), added par. (3). · (g)

1984

• Pub. L. 98–369, §474(r)(16), substituted "section 24(c)(2)" for "section 41(c)(2)". · (g)
• Pub. L. 98–369, §722(c), inserted "Nothing in this subsection shall be construed to require any designation where there is only one political committee with respect to a candidate." · (h)

1981

• Pub. L. 97–34 added subsec. (h). · (h)

1978

• Pub. L. 95–600 substituted "Such tax shall be computed by multiplying the political organization taxable income by the highest rate of tax specified in section 11(b)" for "Such tax shall consist of a normal tax and a surtax computed as provided in section 11 as though the political … · (b)
• Pub. L. 95–502 added subpar. (D). · (c)

1976

• Pub. L. 94–455 substituted "net capital gain" for "net section 1201 gain" after "organization has a". · (b)