{
  "id": "RS21725",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "RS21725",
  "active": false,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 104580,
      "date": "2005-01-10",
      "retrieved": "2016-04-07T19:58:24.164176",
      "title": "IRS Guidelines for Political Advocacy by Exempt 501(c) Organizations: Revenue Ruling 2004-6",
      "summary": "IRS Revenue Ruling 2004-6 provides guidance on the definition of \"exempt function\" in section\n527\nof the Internal Revenue Code. The ruling, released in December 2003, was intended to be an\nelection-year reminder to tax-exempt 501(c)(4), 501(c)(5), and 501(c)(6) organizations that, in\naddition to their responsibility to comply with campaign finance laws, they are subject to tax on\ncertain political expenditures.  (1)  The ruling lists criteria that the IRS uses\nwhen determining whether\nan expenditure for an issue advocacy communication is taxable and provides examples. \n     1.  \u00a0IRS News Release IR-2003-146.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": false,
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      "topics": []
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  ],
  "topics": []
}