Organizations tax-exempt under section 501(c)(3) of the Internal Revenue Code, often referred to as charities, cannot, at risk of loss of exemption, “participate in, or intervene in (including the publishing or distributing of statements) any political campaign on behalf of (or in opposition to) any candidate for public office.” That is, they are subject to a campaign intervention prohibition. These organizations cannot endorse or oppose a candidate for public office or contribute to the candidate’s campaign. The IRS has long interpreted this campaign intervention prohibition broadly. An applicable regulation, for example, refers to violating the prohibition “directly or indirectly.” Revenue Ruling 2007-41, the most recent and comprehensive official IRS pronouncement on the subject, explains that “[w]hether an organization is participating or intervening, directly or indirectly, in any political campaign on behalf of or in opposition to any candidate for public office depends...
| # | Наименование новости | Тональность | Информативность | Дата публикации |
|---|---|---|---|---|
| 1 | Amending the Johnson Amendment in the Age of Cheap Speech | 0 | 6.3 | 07-10-2026 |
| 2 | Once and Future Gift Taxation of Transfers to Section 501(c)(4) Organizations: Current Law, Constitutional Issues, and Policy Considerations | 0 | 4.1 | 07-10-2026 |
| 3 | A Primer on Political Activity by 501(c) and 527 Organizations | 0 | 7.29 | 08-10-2026 |
| 4 | Churches, Politics, and the Charitable Contribution Deduction | 0 | 5.33 | 07-10-2026 |
| 5 | The Section 527 Obstacle to Meaningful Section 501(c)(4) Regulation | 0 | 6.83 | 07-10-2026 |
| 6 | Standards for Charitable Disaster Relief In the Time of Pandemic | 0 | 4.46 | 07-10-2026 |
| 7 | Reforming the Charitable Contribution Substantiation Rules | 0 | 5.3 | 07-10-2026 |
| 8 | An Overview of Tax Issues for Religious Congregations | 0 | 6.08 | 07-10-2026 |
| 9 | Legal Defense Funds as Political Organizations | 0 | 6.18 | 07-10-2026 |
| 10 | Section 4960’s Failure to Tax Governmental Entities | 0 | 9.58 | 08-10-2026 |