{
  "id": "RL33377",
  "type": "CRS Report",
  "typeId": "RL",
  "number": "RL33377",
  "active": true,
  "source": "CRSReports.Congress.gov, EveryCRSReport.com, University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source_dir": "crsreports.congress.gov",
      "title": "Tax-Exempt Organizations Under Internal Revenue Code Section 501(c): Political Activity Restrictions",
      "retrieved": "2024-05-21T04:03:47.595396",
      "id": "RL33377_10_2024-04-12",
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      "date": "2024-04-12",
      "summary": null,
      "source": "CRSReports.Congress.gov",
      "typeId": "RL",
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      "sourceLink": "https://crsreports.congress.gov/product/details?prodcode=RL33377",
      "type": "CRS Report"
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    {
      "source": "EveryCRSReport.com",
      "id": 371289,
      "date": "2010-09-24",
      "retrieved": "2016-04-06T22:14:41.345807",
      "title": "Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements",
      "summary": "As the 2010 election cycle heats up, attention is focused on the political activities of tax-exempt \u00a7 501(c) organizations. This is due in large part to a recent Supreme Court case, Citizens United v. FEC, which invalidated long-standing prohibitions in federal campaign finance law on corporate and labor union campaign treasury spending. These prohibitions had affected \u00a7 501(c) organizations because many are incorporated and because all organizations (regardless of corporate status) could not serve as conduits for corporate or labor union treasury funds. Thus, post-Citizens United, \u00a7 501(c) organizations are among the entities operating with less restriction under federal campaign finance law. As a result, it is expected there will be increased political activity by the tax-exempt sector in 2010 in comparison with past election cycles.\nDue to this expectation, significant attention is being paid to the regulation of \u00a7 501(c) groups under the Internal Revenue Code (IRC). Under the IRC, the ability of \u00a7 501(c) organizations to engage in political activity, such as electioneering and lobbying, depends on the type of organization. For example, the charitable organizations described in \u00a7 501(c)(3) may not engage in any campaign activity and may only conduct a limited amount of lobbying. Meanwhile, \u00a7 501(c)(4) social welfare organizations, \u00a7 501(c)(5) labor unions, and \u00a7 501(c)(6) trade associations may engage in campaign activity (so long as such activity and any other non-exempt purpose activity is not their primary activity) and an unlimited amount of lobbying. Other types of \u00a7 501(c) organizations appear to either be subject to restrictions like those imposed on \u00a7 501(c)(3) organizations or treated similarly to \u00a7 501(c)(4), (c)(5), and (c)(6) organizations.\nWhile some types of organizations are permitted to engage in election-related activities under the IRC, \u00a7 501(c) organizations are subject to tax for making certain political expenditures. The tax is imposed on the lesser of the taxable expenditures or the organization\u2019s net investment income. Thus, for organizations with little or no net investment income or those making low-cost expenditures, the tax is of minimal import. For other groups, however, it might serve as a disincentive to directly engage in the activities giving rise to the taxable expenditures.\nFinally, \u00a7 501(c) organizations must report information regarding their political activities to the IRS on Schedule C of the Form 990. This information must be made publicly available by the organization and the IRS. While information on certain donors also must be reported to the IRS on the Form\u2019s Schedule B, any identifying information about those donors is generally not subject to public disclosure.\nWhile this report discusses the political activity limitations in the IRC, it is important to realize that organizations must also comply with applicable election and lobbying laws. For analysis of the intersection between tax and campaign finance laws, see CRS Report R40141, 501(c)(3) Organizations and Campaign Activity: Analysis Under Tax and Campaign Finance Laws, by Erika K. Lunder and L. Paige Whitaker; CRS Report RL34447, Churches and Campaign Activity: Analysis Under Tax and Campaign Finance Laws, by Erika K. Lunder and L. Paige Whitaker; CRS Report R40183, 501(c)(4) Organizations and Campaign Activity: Analysis Under Tax and Campaign Finance Laws, by Erika K. Lunder and L. Paige Whitaker; and CRS Report RS22895, 527 Groups and Campaign Activity: Analysis Under Campaign Finance and Tax Laws, by L. Paige Whitaker and Erika K. Lunder. For discussion of the applicability of federal lobbying law to tax-exempt organizations, see CRS Report 96-809, Lobbying Regulations on Non-Profit Organizations, by Jack Maskell.",
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      "typeId": "REPORTS",
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      "topics": [
        {
          "source": "IBCList",
          "id": 3368,
          "name": "Tax-Exempt Organizations and Charitable Giving"
        },
        {
          "source": "IBCList",
          "id": 529,
          "name": "Campaign Finance"
        }
      ]
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    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc770531/",
      "id": "RL33377_2007Sep11",
      "date": "2007-09-11",
      "retrieved": "2015-11-04T09:58:14",
      "title": "Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements",
      "summary": "This report examines the limitations that the Internal Revenue Code places on political activity -- including lobbying and campaign intervention -- by tax-exempt organizations.",
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      "topics": [
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          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Tax deductions",
          "name": "Tax deductions"
        },
        {
          "source": "LIV",
          "id": "Tax exemption",
          "name": "Tax exemption"
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    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc814174/",
      "id": "RL33377_2007Jan25",
      "date": "2007-01-25",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements",
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      "type": "CRS Report",
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    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs9271/",
      "id": "RL33377 2006-04-20",
      "date": "2006-04-20",
      "retrieved": "2006-09-25T14:33:52",
      "title": "Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements",
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      "type": "CRS Report",
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      "topics": [
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          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
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          "source": "LIV",
          "id": "Internal revenue law",
          "name": "Internal revenue law"
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          "id": "Tax-exempt organizations - Political activities",
          "name": "Tax-exempt organizations - Political activities"
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}