Social welfare organizations: Political campaign intervention


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 articles