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Exempt Function Income of Political Organizations

The exempt function income of a political organization is income the organization sets aside for use for its exempt function that was received as one of the following:

  1. a contribution of money or other property;
  2. membership dues, fees, or assessments from a member of the political organization;
  3. proceeds from a political fundraising or entertainment event or from the sale of political campaign materials, which are not received in the ordinary course of any trade or business; or
  4. proceeds from conducting bingo games that are defined in Code § 513(f)(2).
Page Last Reviewed or Updated: 14-Oct-2016