A Primer on Political Activity by 501(c) and 527 Organizations
30 Pages Posted: 23 May 2013 Last revised: 24 May 2013
Date Written: May 21, 2013
This set of power points summarizes the tax rules governing political activity by section 501(c) organizations, including section 501(c)(3) charities and section 501(c)(4) social welfare organizations as well as section 527 political organizations. It also notes key difference between tax law and campaign finance law.
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