Political Campaign Activities - Business Leagues

Notice: Historical Content
This is an archival or historical document and may not reflect current law, policies or procedures.

Participating directly or indirectly, or intervening, in political campaigns on behalf of or in opposition to any candidate for public office does not further exempt purposes under Internal Revenue Code section 501(c)(6). However, a section 501(c)(6) business league may engage in some political activities, so long as that is not its primary activity.  However, any expenditures it makes for political activities may be subject to tax under section 527(f).  For further information regarding political and lobbying activities of section 501(c) organizations, see Election Year Issues, Political Campaign and Lobbying Activities of IRC 501(c)(4), (c)(5), and (c)(6) Organizations, and IRS Issues Guidelines for the Tax-Exempt Groups Engaged in Public Advocacy.