F. Compliance with Other Laws
In
addition to complying with the Federal Election Campaign Act, party committees
must observe laws and rules outside the Commission’s jurisdiction.
1. Ballot Access Laws
The
process by which candidates and political parties appear on the ballot is
subject to state law.
2. Tax Laws
Party
committees and organizations should be aware that they have to comply with
federal and state laws on income tax. For information on federal tax laws,
contact the Internal Revenue Service, 1111 Constitution Avenue, NW, Washington,
DC 20224 Attention: E:EO(202/283-2300 or 1-877-829-5500 or at their
web site).
Committees
need to obtain a taxpayer ID number. Call 800/TAX-FORM for information. Each
regional IRS office also has a toll-free number; consult your telephone
directory for the number in your state. Consult the appropriate state agency
for information on state income tax laws.
Note that, under the Internal Revenue Code, a committee may have to include a
special solicitation notice. See “IRS
Notice."
3. Communications Act
For
information on rules concerning rates for purchasing broadcast time, equal
access to broadcast media, and procedures for filing complaints in this area,
contact the Federal Communications Commission, Policy Division, 445 12th
Street, SW, Washington, DC 20554 (202/418-2120 or 888-225-5322).
4. Hatch Act
For
information on the Hatch Act, which regulates political activity by federal
employees, contact the Office of Special Counsel, 1730 M Street, NW,
Washington, DC 20036 (800/854-2824 or 202/653-7143 or at
www.osc.gov/hatchact.htm).