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S 2582 106th Congress Senate Taxation Campaign funds Government Operations and Politics Income tax Political action committees Political parties Tax-exempt organizations

A bill to amend section 527 of the Internal Revenue Code of 1986 to better define the term political organization.

Introduced: May 17, 2000 See on congress.gov
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 17, 2000
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4111)
May 17, 2000
Sponsor introductory remarks on measure. (CR S4110-4111)
May 17, 2000
Introduced in Senate
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 Plain-English summary Congressional Research Service
Amends Internal Revenue Code provisions regarding tax-exempt organizations to expand the definition of "political organization" to include political committees as defined by the Federal Election Campaign Act of 1971 (FECA). Excepts from such definition: (1) organizations which exist to influence the appointment of any individual to a State, local, or Federal public office, or office in a political organization; (2) a group of persons (other than a separate segregated fund established under FECA) accepting contributions or making expenditures during a calendar year of less than $1,000; or (3) local committees of political parties which are not political committees.
What's happening now May 17, 2000

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4111)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2582: A bill to amend section 527 of the Internal Revenue Code of 1986 to better define the term political organization.. 106th Congress. Open America. https://openamerica.io/bill/106-S-2582/
MLA
"S. 2582: A bill to amend section 527 of the Internal Revenue Code of 1986 to better define the term political organization.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-2582/.
Bluebook (legal)
S. 2582, 106th Cong. (2026), https://openamerica.io/bill/106-S-2582/.
Markdown link
[S. 2582: A bill to amend section 527 of the Internal Revenue Code of 1986 to better define the term political organization.](https://openamerica.io/bill/106-S-2582/)
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