EAO 489

** Overruled, Modified, Clarified or Superseded ** For the reasons stated in this opinion, the Texas Ethics Commission cannot enforce sections 253.094 or 253.002 of the Election Code to prohibit a corporation or labor organization from making a direct campaign expenditure. In addition, the Texas Ethics Commission cannot enforce section 253.002 of the Election Code to prohibit a person from making a direct campaign expenditure. Citizens United does not, however, impede us from continuing to enforce the restrictions on corporations or labor organizations making political contributions to candidates or officeholders. Furthermore, Citizens United does not impede us from continuing to enforce the political advertising disclosure requirements under chapter 255 of the Election Code. In addition, title 15 requires a corporation, labor organization, or other person that makes one or more direct campaign expenditures from its own property in connection with an election of a candidate to comply with the reporting requirements that apply to an individual as set out in section 253.062 of the Election Code.