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Article: Political campaign intervention: IRS clarifies rules on what 501(c)(3) organizations can do.(TAXING ISSUES)
- Article from:
- The NonProfit Times
- Article date:
- October 1, 2007
- Author:
CopyrightCOPYRIGHT 2007 NPT Publishing Group, Inc. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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For more than 50 years, section 501(c)(3) of the Internal Revenue Code has included the following as part of the definition of an organization exempt under that section--"... and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) and candidate for public office."
The regulations under that section deny exemption to an "action" organization, which includes one which violates the above prohibition. Despite the clear prohibition, many organizations have either deliberately or inadvertently intervened in campaigns. The Internal Revenue Service (IRS) has ...