Published guidance on political campaign activity of 501(c)(3) organizations


The IRS has published the following documents providing guidance to section 501(c)(3) organizations on the prohibition of political campaign activity:

Document Holding
Rev. Rul. 2007-41, 2007-25 I.R.B. 1421 Guidelines on the scope of the tax law ban on political campaign activities by section 501(c)(3) tax-exempt organizations, explaining how the law applies in 21 factual situations.
Rev. Proc. 98-19, 1998-1 C.B. 547PDF Dues disclosure requirements in Code section 6033(e) do not apply to 501(c)(3) organizations.
 Rev. Rul. 80-282, 1980-2 C.B. 178PDF Circumstances under which publishing voting records of incumbent members of Congress on legislative issues of importance to a section 501(c)(3) organization is not prohibited campaign intervention.
Rev. Rul. 78-248, 1978-1 C.B. 154PDF Certain voter education activities conducted in a nonpartisan manner by a section 501(c)(3) organization are not prohibited political activity.
Rev. Rul. 76-456, 1976-2 C.B. 151PDF Motivation of organization is irrelevant in determining whether activities are prohibited campaign intervention.
Rev. Rul. 74-574, 1974-2 C.B. 160PDF Broadcasters making free airtime available to all legally qualified candidates in compliance with the Federal Communications Act of 1934 is not prohibited campaign intervention.
Rev. Rul. 72-513, 1972-2 C.B. 246PDF Providing facilities and faculty advisors for a campus newspaper that publishes students' editorial opinions on political matters is not participation by the university in political campaigns.
Rev. Rul. 67-71, 1967-1 C.B. 125PDF Activities that are educational may nevertheless be prohibited campaign intervention.
Rev. Rul. 67-137, 1967-1 C.B. 63PDF Treatment of employer matching contribution programs generally (addresses charitable contributions under Code section 170)
G.C.M. 39414 (Feb. 29, 1984)PDF Political campaign activities of individual members attributed to a 501(c)(3) organization.
G.C.M. 39877 (Aug. 27, 1992)PDF Taxation of charity-PAC matching programs.