Section 501(c)(4) of the Internal Revenue Code grants an exemption from federal income tax for nonprofits that pursue social welfare causes. Unlike organizations that qualify under other sections [...]
The extraordinary reach and targeted nature of online advertising makes it an attractive option for any organization that wants to promote its work. Social welfare organizations, also known as [...]
Many 501(c)(4) social welfare organizations are set up with an inherent political purpose in mind. In a sense, pursuing activities to promote general welfare is by definition a political aim. But [...]
The laws of the United States provide several avenues for organizations to promote political ideas without being subject to income tax. The favorable treatment these organizations receive allows [...]
Politicians and political organizations are always looking for ways to get their message in front of as many people as possible. Churches, with their reliable audiences and shared values, can be [...]
Throughout American history churches have played an interesting and sometimes controversial role in political debates. Under the Johnson Amendment, a modification to the Internal Revenue Code [...]
Because they are conveniently located within communities, churches are often selected to serve as polling places during elections. There are plenty of interesting questions that can be asked [...]
Churches are sometimes tempted to lend their support to political candidates with whom they share common values or interests. But U.S. tax law restricts the kinds of political speech churches and [...]