Limits on political expenditures by sec. 501(c)(3) organizations.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on December 1, 1992. The length of the article is 912 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Tax exempt organizations that file under IRC 501(c)(3) face largely undefined criteria of how political they can be without jeopardizing their exempt status. While they may not contribute to an individual's political campaign at all, they may promote legislation as long as it is not a substantial part of their activities. Neither the IRS nor case law has defined what is meant by 'substantial' with any degree of certainty. Section 501(h) is more concrete and the IRS is advocating that organizations wishing to undertake political activities use it rather than IRC 501(c)(3).

Citation Details
Title: Limits on political expenditures by sec. 501(c)(3) organizations.
Author: Lynne M. Huismann
Publication:The Tax Adviser (Magazine/Journal)
Date: December 1, 1992
Publisher: American Institute of CPA's
Volume: 23 Issue: n12 Page: 798(3)

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