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.