Labor and Agricultural Organizations: Requirements for exemption as a labor or agricultural organization under Code section 501(c)(5), 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: