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Tax-exempt organizations : political activity restrictions and disclosure requirements

Author: Erika Lunder; Library of Congress. Congressional Research Service.
Publisher: [Washington, D.C.] : Congressional Research Service, Library of Congress, 2006.
Series: CRS report for Congress, RL33377.
Edition/Format:   eBook : National government publication : EnglishView all editions and formats
Database:WorldCat
Summary:
Recently, significant attention has been paid to the political activities of tax-exempt organizations. In particular, the activities of IRC ss 501(c)(3) charitable organizations, ss 501(c)(4) social welfare organizations, ss 501(c)(5) labor unions, ss 501(c)(6) trade associations, and ss 527 political organizations have been scrutinized. This report discusses the limitations that the Internal Revenue Code places on  Read more...
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Details

Material Type: Government publication, National government publication, Internet resource
Document Type: Internet Resource
All Authors / Contributors: Erika Lunder; Library of Congress. Congressional Research Service.
OCLC Number: 70225999
Notes: "April 20, 2006."
Title from title screen (viewed July 1, 2006).
Description: 27 pages : digital, PDF file.
Details: Mode of access: World Wide Web.; System requirements: Adobe Acrobat Reader.
Series Title: CRS report for Congress, RL33377.
Responsibility: Erika Lunder.

Abstract:

Recently, significant attention has been paid to the political activities of tax-exempt organizations. In particular, the activities of IRC ss 501(c)(3) charitable organizations, ss 501(c)(4) social welfare organizations, ss 501(c)(5) labor unions, ss 501(c)(6) trade associations, and ss 527 political organizations have been scrutinized. This report discusses the limitations that the Internal Revenue Code places on political activity, including lobbying and campaign intervention, by tax-exempt organizations. It focuses on the above organizations, but also discusses the restrictions on the other types of tax-exempt organizations. The report ends with a summary of the information that tax-exempt organizations must report to the Internal Revenue Service about their political activities and whether the information must be made publicly available.

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