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Openness in Political Expenditures Now Act or the OPEN Act This bill requires each corporation that submits regular and periodic reports to shareholders to (1) include information about certain political activities during the time period covered by the report, and (2) provide copies of reports disclosing political activities to the Federal Election Commission. The bill also prohibits an organization from obtaining tax-exempt status under Section 501(c)(4) of the Internal Revenue Code if its expenditures on covered political activities exceed certain thresholds in a taxable year.
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