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 Text articles:

Affiliations Among Political, Lobbying and Educational OrganizationsPDF

Election Year IssuesPDF

Election Year IssuesPDF (1996)

Election Year IssuesPDF (1993)

Political Organizations and IRC 501(c)(4)PDF

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