Social Welfare Organizations: Requirements for exemption as a social welfare organization under Code section 501(c)(4), including the treatment of political campaign activities under that section.
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.
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.
Revenue Ruling 2004-6, 2004-4 I.R.B. 328: Clarifying the tax implications of political activities by section 501(c)(4) social welfare organizations.
Exempt Organizations Continuing Professional Education Text articles:
Election Year Issues
Election Year Issues (1996)
Election Year Issues (1993)