Internal Revenue Bulletin:  2004-4 

January 26, 2004 

EXEMPT ORGANIZATIONS


Table of Contents

Rev. Rul. 2004-6 Rev. Rul. 2004-6

Public advocacy; public policy issues. This ruling concerns certain public advocacy activities conducted by social welfare organizations, unions, and trade associations. The guidance clarifies the tax implications of advocacy that meets the definition of political campaign activity.


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