Frances R. Hill (Miami) testified on Tuesday at the Senate Rules and Administration Committee hearing on the treatment of § 527 organizations.  (Her testimony also is available on the Tax Analysts web page as Doc 2005-4748, 2005 TNT 45-24). Here is the opening:

My testimony today focuses on the tax elements and tax planning strategies that have made this legislation necessary. Section 527 organizations exist at the point where the Internal Revenue Code (the "Code") intersects FECA. Such statutory intersections involving tax law are routine. What is not routine is the use of one statute to avoid or evade another. When that occurs, explicit rules for coordinating the intersection of the two statutes are required. That is the situation relating to § 527 organizations. My testimony will describe the intersection of the two statutes, analyze the nature of the intersection, and explain why S.271, the 527 Reform Act of 2005, is a reasoned and principled approach to statutory coordination. The purpose of S. 271 is to ensure that tax law is not misused as the foundation for avoidance or evasion of FECA.