Campaign Expenditures, Hearings Before ..., 84-2, Created Pursuant to H. Res.4831957 - 96 pages |
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activities advertising allowed amount appear application areas attempt behalf believe BOLLING broadcast BUTLER campaign Chairman Chairman Davis Code Commission Congress congressional considered contributions cost deduction Democratic determined discussion election entitled equal equal opportunities expenditures expenses facilities fact Federal FELLOWS field funds gift give given going HILLINGS House important individual influence interest Internal Revenue Internal Revenue Code interpretation issues Jones KEATING legally qualified candidate legislation licensee limitation Long matter mean million national committee obligation operate organization particular permit person political party possible Practices present President presidential primary problem proposal provisions public office question radio radio and television raised reasonable received referred regulations relating respect responsibility returns rules section 315 Senate Service situation specific spent statement station suggest television thing tion United vote
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Page 67 - ... organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or...
Page 47 - Every licensee shall keep and permit public inspection of a complete record (political file) of all requests for broadcast time made by or on behalf of candidates for public office, together with an appropriate nota-tion showing the disposition made by the licensee of such requests, and the charges made, if any, if the request is granted.
Page 67 - political committee" includes any committee, association, or organization which accepts contributions or makes expenditures for the purpose of influencing or attempting to influence the election of candidates or presidential and vice presidential electors...
Page 67 - contribution" includes a gift, subscription, loan, advance, or deposit, of money, or anything of value, and includes a contract, promise, or agreement, whether or not legally enforceable to make a contribution; (e) The term "expenditure...
Page 67 - Code of 1954 provides for the deduction of all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business...
Page 67 - SEC. 170. CHARITABLE, ETC.. CONTRIBUTIONS AND GIFTS. (a) ALLOWANCE OF DEDUCTION. — (1) GENERAL RULE. — There shall be allowed as a deduction any charitable contribution (as defined in subsection (c)) payment of which is made within the taxable year.
Page 47 - ... make or give any preference to any candidate for public office or subject any such candidate to any prejudice or disadvantage; nor shall any licensee make any contract or other agreement which shall have the effect of permitting any legally qualified candidate for any public office to broadcast to the exclusion of other legally qualified candidates for the same public office.
Page 67 - A corporation, trust, or community chest, fund, or foundation — (A) Created or organized In the United States or In any possession thereof, or under the law of the United States, any State or Territory, the District of Columbia, or any possession of the United States...
Page 26 - If any licensee shall permit any person who is a legally qualified candidate for any public office to use a broadcasting station, he shall afford equal opportunities to all other such candidates for that office in the use of such broadcasting station...
Page 67 - In the case of gifts (other than gifts of future interests in property) made to any person by the donor during the calendar year...