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 PDF 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 2019-5 (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