[20181018]IF11005_捐赠者披露：501（c）团体和竞选支出.pdf

https:/crsreports.congress.gov October 18, 2018Donor Disclosure: 501(c) Groups and Campaign SpendingIntroduction 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, o