Social welfare organizations enjoy tax-exempt status under §501(c)(4) of the Internal Revenue Code (IRC). However, these organizations must meet certain requirements under the IRC to maintain [...]
IRC 527 addresses the federal taxation of political parties and organizations. This IRC section took effect for the tax year that began January 1, 1975, and established the only taxation for [...]
The Fine Line Between Permissible Education and Campaigning Activities by Charitable Organizations
0 0
Charitable organizations, such as think tanks, which work on the border between education and politics, may have tax-exempt status under 501(c)(3) of the Internal Revenue Code (IRC). Those [...]
Charitable organizations are exempt from federal taxes under Internal Revenue Code (IRC) §501(c)(3) if they meet certain requirements. First, the organization must be organized and operated [...]
Political action committees (PACs) and super PACs are increasingly important and influential forces in local, state, and federal elections. Organizations that wish to engage in political [...]
While both social welfare organizations and charitable organizations enjoy tax-exempt status under the Internal Revenue Code (IRC), that status originates from different sections of the IRC. As a [...]
What is the Difference Between Lobbying, Campaigning, and Advocacy? Why Does It Matter for Charities?
0 0
Nonprofit organizations with 501(c)(3) tax-exempt status under the Internal Revenue Code (IRC) are subject to specific restrictions on their political activities. Violating these rules can lead [...]
The 501(h) election can be critical for nonprofits. Federal tax laws allow all charitable nonprofit organizations to engage in legislative lobbying activities, so long as they only amount to an [...]
Elections and Legislation: What a 501(1)(c)(3) Nonprofit Corporation Can Say – and What It Can’t Under Federal Law
0 0
Federal law places some limits on the ability of 501(1)(c)(3) nonprofit corporations to involve themselves in politics. Agencies that are exempt from tax under 501(1)(c)(3) must focus their [...]
Churches have always served as places of refuge and hope in times of uncertainty. Today, church leaders are being called upon to comfort congregations that can no longer gather safely together. [...]