Government Information

Earl Gregg Swem Library

Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements

Categories: Charity/Nonprofits,Govt Finance,Govt Processes/Organization,Labor Unions,Taxes

http://www.ombwatch.org/npadv/PDF/CRSReportonTaxexemptorganizationsRestrictions.pdf

Discusses the limitations that the tax code places on political activity by tax-exempt organizations such as charitable and social welfare organizations, labor unions, trade associations and political organizations. Also covers the information about political activities that must be reported to the IRS and made publicly available. From the Congressional Research Service, posted by OMB Watch.