General Rule: No substantial part of the activities of an organization described by IRC Section 501(c)(3) may be the carrying on of propaganda or otherwise attempting to influence legislation. This general rule has unnecessarily deterred many public charities from engaging in activities to influence legislation, more commonly referred to...
ADVOCACY & LOBBYING
IRS Investigation – Illegal Political Activity
The Internal Revenue released a report on February 24, 2006 summarizing its 2004 Political Activity Compliance Initiative ("PACI") project which focused on the political activity by charitable tax-exempt organizations during the 2004 election cycle. The press release issued in connection with the Report stated that "early three-quarters of 82...