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Charities, Churches, and Educational Organizations - Political Campaign Intervention

The following materials address the federal tax rules that apply to political campaign intervention by section 501(c)(3) tax-exempt organizations:

The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations: Overview of the prohibition against section 501(c)(3) organizations' participation or intervention in political campaigns for public office.

Common Tax Law Restrictions on Activities of Exempt Organizations: A chart comparing seven federal tax law attributes of five common types of tax-exempt organizations, including the extent to which they engage in political activity.

Political and Lobbying Activities - Private Foundations: An article highlighting the excise tax that applies to expenditures for political activities conducted by private foundations.

Attempts to Influence Judicial Appointments: An article describing the tax treatment of attempts by exempt organizations to influence judicial appointments.

Slide show - Rules for Exempt Organizations During an Election Year

On-Line Resources: Links to other IRS resources discussing political campaign intervention by tax-exempt organizations, available on IRS.gov.

Page Last Reviewed or Updated: 23-Jan-2014