How much is too much? Participation in political activities by nonprofits.(LEGAL)

Non-profit Times, The, November, 2007 by Dickens, Angelia; Oetgen, Catherine

With the presidential campaigns under way and another election year quickly coming upon us, many exempt organizations are questioning whether certain contemplated activities violate the prohibition against "electioneering" activities by organizations exempt from taxation under Section 501(c)(3) of the Internal Revenue Code (IRC).

Federal tax law strictly limits the extent to which 501(c)(3) organizations can participate in political campaign election activities on the state, local and federal levels. So-called "electioneering" activities (e.g., organizing get-out-the-vote drives, inviting political candidates to speak at events, and opining on campaign issues) by 501(c)(3) organizations raise important federal tax law questions. What types of activities are 501...

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