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Published by thisdog
Rules for 501C3 orgs and campaign activity
Rules for 501C3 orgs and campaign activity

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Categories:Types, Business/Law
Published by: thisdog on May 25, 2012
Copyright:Attribution Non-commercial


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2008 Phone Forum Rules for ExemptOrganizations During anElection Year
Rules for Exempt Organizations During an Election Year[BOBBY]
Good morning (afternoon). Welcome to Exempt Organization’s phoneforum on “Rules for Exempt Organizations During an Election Year.”Making today’s presentation are: Judith Kindell, senior technical advisor tothe Director of Exempt Organizations; and Justin Lowe, a tax law specialistin EO Rulings and Agreements in Washington, DC.Each of you should have received the power point slides that our speakerswill follow. If you printed the slides or if you have them up on yourcomputer, follow along as Judy and Justin deliver their presentations.They’ll let you know what slide they’re on as they proceed.In preparation for today’s presentation, we solicited your questions on thistopic. Asking for your questions in advance allows us to address those thatare relevant to the group as a whole. Toward the end of today’spresentation, our speakers will address each of those questions.Let’s begin. Justin?
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2008 Phone Forum Rules for ExemptOrganizations During anElection Year
[JUSTIN]Good morning (afternoon).
Our session today is about politicalcampaign, lobbying and general advocacy and the tax law concerningthose activities for various types of tax-exempt organizations. We’ll firstprovide some background on the different types of tax-exemptorganizations we will discuss today as well as a quick summary of the rulesfor each organization; next, we will talk about the various types of advocacyactivities; and finally, we will describe specific rules concerning advocacyactivities for these organizations as well as discussing what the IRS hasbeen doing and will be doing to promote compliance and enforce the rulesin this area.
[Slide 2 ]
 As shown in Slide Number Two, we are going to discuss five separatetypes of tax-exempt organizations today and we will refer to them by thesections of the Internal Revenue Code that they are organized under.Each of these types of organization has a different purpose andrequirements. These are the types of tax-exempt organizations we mostfrequently see engaging in advocacy activities. However, there are many
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2008 Phone Forum Rules for ExemptOrganizations During anElection Year
other types of tax-exempt organizations and some of them may alsoengage in advocacy activities. It is important to understand therequirements for the specific Code section that the particular organizationqualifies for exemption under. For today, we will focus on these particulartypes of exempt organizations, the section 501(c)(3) charitableorganizations, the section 501(c)(4) social welfare organizations, thesection 501(c)(5) labor, agricultural and horticultural organizations, thesection 501(c)(6) business leagues, and the section 527 politicalorganizations.
[Slide 3]
 The first type of organization is the section 501(c)(3) charitable organizationas discussed on Slide 3. These are the organizations that most peoplethink of when they think of non-profit or tax-exempt organizations.Charitable organizations must be organized and operated
forone of the exempt purposes set out in section 501(c)(3) of the InternalRevenue Code. These can include charitable, religious, educational,scientific, and other purposes. Churches, schools, hospitals, homelessshelters, and museums are among the many charitable organizationsqualifying for tax-exempt status. Note that a charitable organization does
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