RL33377
Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements
September 11, 2007
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Summary
Recently, significant attention has been paid to the political activities of taxexempt organizations. In particular, the activities of IRC � 501(c)(3) charitable organizations, � 501(c)(4) social welfare organizations, � 501(c)(5) labor unions, � 501(c)(6) trade associations, and � 527 political organizations have been scrutinized. 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.
