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For you and your family
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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Business Leagues - Political Campaign Intervention

Business Leagues
Requirements for exemption as a business league under Code section 501(c)(6), including the treatment of political campaign activities under that section.

Proxy Tax
Reporting and notice requirements for section 501(c)(4), (c)(5), and (c)(6) organizations that incur nondeductible lobbying and political expenses.

Attempts to Influence Judicial Appointments
An article describing the tax treatment of attempts by exempt organizations to influence judicial appointments.

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.

Exempt Organizations Continuing Professional Education Text articles:

Political Campaign and Lobbying Activities of IRC 501(c)(4), (c)(5), and (c)(6) Organizations (2003)

Election Year Issues (2002)

Affiliations Among Political, Lobbying and Educational Organizations (2000)

Election Year Issues (1996)

Election Year Issues (1993)