Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements. Updated September 11, 2007

摘要

This report examines 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 also looks at the administrative procedures recently unveiled by the IRS that provide for expedited review of possible tax laws violations by IRC 501(c)(3) organizations that conduct political activities. In addition, the report contains 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.