Number: RS21725
Title: IRS Guidelines for Political Advocacy by Exempt 501(c) Organizations: Revenue Ruling 2004-6
Authors: Erika Lunder, law 
Abstract: IRS Revenue Ruling 2004-6 provides guidance on the definition of exempt function in section 527 of the Internal Revenue Code. The ruling, released in December 2003, was intended to be an election-year reminder to tax-exempt 501(c)(4), 501(c)(5), and 501(c)(6) organizations that, in addition to their responsibility to comply with campaign finance laws, they are subject to tax on certain political expenditures. The ruling lists criteria that the IRS uses when determining whether an expenditure for an issue advocacy communication is taxable and provides examples.
Pages: 3
Date: January 10, 2005