House Spending Bill Includes Campaign Finance Provisions

campaign finance, Federal Government

Among the provisions in the 2,232-page federal 2018 spending bill passed by the U.S. House today were sections affecting campaign finance.

One provision of the bill prohibits the Internal Revenue Service from issuing, revising, or finalizing any regulation, revenue ruling, or other guidance relating to the standard used to determine whether an organization is operated exclusively for the promotion of social welfare for purposes of section 501(c)(4) of the Internal Revenue Code of 1986.

The prohibition includes not implementing proposed regulations from 2013 that sought to provide guidance to tax-exempt social welfare organizations concerning political activities related to candidates that would not be considered to promote social welfare.

Additionally, the bill prohibits the executive branch from requesting “a determination with respect to the treatment” of a tax-exempt 501(c) organization.

Another provision of the bill prohibits the federal government from recommending or requiring any entity submitting an offer for a federal contract to disclose, as a condition of submitting the offer, any payment consisting of a contribution, expenditure, independent expenditure, or disbursement for an electioneering communication made by the entity, its officers or directors, or any of its affiliates or subsidiaries to federal candidates and political committee.