Number: RL33377
Title: Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements
Authors: Erika Lunder, American Law Division 
Abstract: This report discusses the limitations that the Internal Revenue Code places on political activity, including lobbying and campaign intervention, by tax-exempt organizations. It focuses on the above organizations, but also discusses the restrictions on the other types of tax-exempt organizations. The report ends with a summary of the information that tax-exempt organizations must report to the Internal Revenue Service about their political activities and whether the information must be made publicly available.
Pages: 28
Date: September 11, 2007