The Chamber of Commerce Spent Millions to Influence State-Level Attorneys General, State Supreme Court and Federal Races

In a complaint filed with the IRS, Public Citizen shows the U.S. Chamber of Commerce and its affiliated Institute for Legal Reform (ILR) failed to report millions in taxable spending from 2000 to 2004 intended to influence state-level attorney general and supreme court races and federal races around the country.Public Citizen also asked the IRS to investigate whether the U.S. Chamber and ILR, which are two separate legal entities, combined funds in a shared bank account to hide accurate reporting of investment or interest income for tax avoidance.Court records, internal corporate documents and media reports indicate that the Chamber and the ILR engaged in a massive campaign to affect the outcome of state and federal races through direct expenditures and grants made to organizations that carried out the Chamber's wishes.All 501(c) groups are required to report political expenditures on Line 81 of the IRS Form 990. Despite its own assertions of millions of dollars spent on electioneering, the Chamber and ILR failed to report any political spending from 2000 to 2003.Public Citizen asked the IRS to investigate whether the groups' failure to report political expenditures and to provide accurate accounting of their grants to outside organizations resulted in tax avoidance and a violation of disclosure requirements

Non-Profit Front Group Violates Tax Status, Electioneering Laws

Public Citizen filed complaints with the Internal Revenue Service (IRS) and the Federal Election Commission (FEC) alleging that the nonprofit group Americans for Job Security (AJS) has violated both the terms of its tax status and federal election law. The complaints, which were also sent to congressional committee leadership as part of a request for an investigation into the issue, ask the IRS to revoke the group's tax status and the FEC to fine the group for election law violations.Americans for Job Security is registered under Section 501(c)(6) of the tax code, the category reserved for business leagues and trade associations. Groups that are registered under this section are prohibited from engaging in efforts to influence elections as their primary purpose. But AJS, which maintains no Web site and appears to have only one paid employee, spends millions of dollars on advertisements to influence elections without appearing to engage in any other substantive efforts, according to the complaint. While many groups registered under 501(c) of the tax code participate in some level of electioneering activity and others may have violated the law, Public Citizen has identified AJS as one of the most egregious offenders. In response, Public Citizen asked that the IRS revoke AJS's 501(c) status, collect back taxes for its undeclared electioneering activities and require it to pay penalties for violating its tax-exempt status

Outside Groups in the New Campaign Finance Environment: The Meaning of BCRA and the McConnell Decision

The Bipartisan Campaign Reform Act of 2002 (BCRA) represents a major change in federal campaign finance law, preserving the integrity of existing contribution limits by placing limits on soft money in federal elections. The BCRA, and McConnell v. Federal Election Commission, which upheld it, will have significant effects on the role of non-profit organizations in federal elections. As the BCRA now limits the use of soft money by state and national political parties, much of this money will be channeled to such non-profit groups

Agency Reform

This session focuses on the lack of effective representation of broad and future interest before the executive branch. The session discusses the following issues: (1) sources of bias (conflicts, job interchange, funding, and ossification), (2) information and advocacy imbalance (competence, information, balance, and procedural fairness), (3) public access, and (4) media attention

Outside Groups in the New Campaign Finance Environment: The Meaning of BCRA and the McConnell Decision

The Bipartisan Campaign Reform Act of 2002 (BCRA) represents a major change in federal campaign finance law, preserving the integrity of existing contribution limits by placing limits on soft money in federal elections. The BCRA, and McConnell v. Federal Election Commission, which upheld it, will have significant effects on the role of non-profit organizations in federal elections. As the BCRA now limits the use of soft money by state and national political parties, much of this money will be channeled to such non-profit groups

The Hidden Benefits of Regulation: Disclosing the Auto Safety Payoff

When Elizabeth P.\u27s Toyota station wagon skidded off an icy road one foggy winter night and slammed sideways into a tree, she never knew that Federal Motor Vehicle Safety Standard (FMVSS) 214 had saved her life. The standard, issued by the federal auto safety agency-the U.S. Department of Transportation\u27s National Highway Traffic Safety Administration (NHTSA)-requires auto makers to build side door beams in cars, as specified in the dry technical language of Volume 49, Section 571.214 of the Code of Federal Regulation

Senate Subcommittee Hearing on Corporate Responsibility and Consumer Protection

Senate Subcommittee Hearing on Corporate Responsibility and Consumer Protection with Byron Dorgan, Howard Metzenbaum, Richard Moore, Joan Claybrook, Barbara Boxer, John Edwards, Peter Fitzgerald, and Nell Minow. Topics discussed: corporate responsibility; consumer protection (Sarbanes-Oxley Act of 2002); and corporate and accounting scandals (Enron Corporation and WorldCom)