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Corporate and Union Activity
Even though corporations and labor organizations may not make contributions or expenditures in connection with federal elections, they may establish Political Action Committees, or PACs. Corporate and labor PACs raise voluntary contributions from a restricted class of individuals. In the case of unions, this consists of union members and their families. For corporations, the restricted class consists of managerial employees and stockholders and their families. These funds may be used to support federal candidates and political committees, either through independent expenditures or through contributions to candidates. A PAC is limited to a maximum contribution of $5,000 to a candidate committee per election.
Although prohibited from using their resources to "expressly advocate" the election or defeat of federal candidates, or to make contributions directly to candidates or parties, corporations and labor organizations may conduct a variety of activities related to federal elections, in addition to those conducted through a PAC. Though they may not use general treasury funds to pay for "electioneering communications" - broadcast ads referring to candidates for federal election without expressly advocating their election or defeat– in the 60 days prior to a general election, or 30 days prior to a primary election, they may advocate for political issues and mention federal candidates while doing so, if outside the 30/60 day time frame for "electioneering communications," or at any time through non-broadcast media. They may also engage in certain non-partisan voter registration and get-out-the-vote campaigns.
Additionally, over half the states allow some level of direct corporate contributions or spending in state and local races.
en.wikipedia.org/.../Campaign_finance_in_the_United_States
Corporations and Unions
The law also prohibits contributions from corporations and labor unions. This prohibition applies to any incorporated organization, profit or nonprofit. For example, the owner of an incorporated "mom and pop" grocery store is not permitted to use a business account to make contributions. Instead, the owner would have to use a personal account. A corporate employee may make contributions through a nonrepayable corporate drawing account, which allows the individual to draw personal funds against salary, profits or other compensation.
Corporate/Union Facilities
If you are an employee, stockholder or member of a corporation or labor union, you may use the organization's facilities--for example, the phone--in connection with your volunteer activities, subject to the rules and practices of the organization. The activity, however, cannot prevent an employee from completing normal work; nor can it interfere with the organization's normal activity.
If your activity exceeds "incidental use" of the facilities--one hour a week or four hours a month--you must reimburse the corporation or union the normal rental charge within a commercially reasonable time. If you use the organization's equipment to produce campaign materials, you must reimburse the organization regardless of how much time you spend. Any reimbursement for your use of facilities is considered a contribution from you to the political committee that you are helping.
www.fec.gov/pages/brochures/citizens.shtml
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