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EO Operational Requirements: Limitations on Activities

Are there limitations on the activities in which a tax-exempt organization may engage?

Depending upon the nature of its exemption, a tax-exempt organization may jeopardize its tax-exempt status if it engages in certain activities. For example, section 501(c)(3) charitable organizations may not intervene in political campaigns or conduct substantial lobbying activities. See Types of Tax-Exempt Organizations or Publication 557 for more information.

You may also request a ruling regarding the effect of a proposed transaction on an organization's tax-exempt status. See Revenue Procedure 2013-4 (or latest update) for the procedures to request a ruling; and our user fee page, which explains the user fee charges for such rulings.

Additional information:

New Form 8940 for Miscellaneous Determination Requests

Page Last Reviewed or Updated: 22-May-2013