Tax-exempt groups would face limits on Montana campaign contributions

Groups covered by federal tax section 501(c)(4) would face a $2,500 limit per covered contribution. The limit would cover these tax-exempt groups' contributions to political committees and committees that raise money jointly. The contribution must be intended to support or oppose a candidate or ballot measure. A person who violates the limit would face liability in a civil lawsuit.

Tax-exempt organizations would be barred from contributing to candidates. The ban would cover organizations exempt from federal taxes under section 501. The ban would cover contributions made directly or through someone else. Candidates would also be barred from accepting these contributions. A person who violates the ban would face liability in a civil lawsuit.

Tax-exempt organizations that received covered foreign donations would be barred from contributing to political or joint fundraising committees. The restriction would cover organizations exempt from federal taxes under section 501. The restriction would cover donations or contributions received directly or through someone else. State law's definitions of a donation or contribution and a foreign national would determine which donations trigger the ban. A person who violates the restriction would face liability in a civil lawsuit. The four-year lookback would apply when the organization makes a committee contribution.