A Primer on Political Activity by 501(c) and 527 Organizations

30 Pages Posted: 23 May 2013 Last revised: 24 May 2013

Ellen P. Aprill

Loyola Law School Los Angeles

Date Written: May 21, 2013

Abstract

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.

Suggested Citation

Aprill, Ellen P., A Primer on Political Activity by 501(c) and 527 Organizations (May 21, 2013). Loyola-LA Legal Studies Paper No. 2013-24. Available at SSRN: https://ssrn.com/abstract=2268208 or http://dx.doi.org/10.2139/ssrn.2268208

Ellen P. Aprill (Contact Author)

Loyola Law School Los Angeles ( email )

919 Albany Street
Los Angeles, CA 90015-1211
United States
213-736-1157 (Phone)
213-380-3769 (Fax)

Register to save articles to
your library

Register

Paper statistics

Downloads
82
rank
272,450
Abstract Views
412
PlumX