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  2. Johnson Amendment - Wikipedia

    en.wikipedia.org/wiki/Johnson_Amendment

    The Johnson Amendment is a provision in the U.S. tax code, since 1954, that prohibits all 501(c)(3) non-profit organizations from endorsing or opposing political candidates. Section 501(c)(3) organizations are the most common type of nonprofit organization in the United States, ranging from charitable foundations to

  3. Nonpartisan organizations in the United States - Wikipedia

    en.wikipedia.org/wiki/Nonpartisan_organizations...

    A nonpartisan organization, in American politics, is a non-profit organization organized United States Internal Revenue Code that qualifies certain non-profit organizations for tax-exempt status because they refrain from engaging in certain political activities prohibited for them. [1]

  4. 501(c)(3) organization - Wikipedia

    en.wikipedia.org/wiki/501(c)(3)_organization

    A 501(c)(3) organization is a United States corporation, trust, unincorporated association or other type of organization exempt from federal income tax under section 501(c)(3) of Title 26 of the United States Code. It is one of the 29 types of 501(c) nonprofit organizations [1] in the US.

  5. 501 (c) organization - Wikipedia

    en.wikipedia.org/wiki/501(c)_organization

    A 501(c) organization is a nonprofit organization in the federal law of the United States according to Internal Revenue Code (26 U.S.C. § 501(c)). Such organizations are exempt from some federal income taxes. Sections 503 through 505 set out the requirements for obtaining such exemptions.

  6. Non-profit organization laws in the U.S. - Wikipedia

    en.wikipedia.org/wiki/Non-profit_organization...

    The steps required to become a nonprofit include applying for tax-exempt status. If States do not require the "determination letter" from the IRS to grant non-profit tax exemption to organizations, on a State level, claiming non-profit status without that Federal approval, then they have actually violated Federal United States Nonprofit Laws.

  7. Nonprofit organization - Wikipedia

    en.wikipedia.org/wiki/Nonprofit_organization

    Logo of the United Nations Children's Fund (UNICEF), an organization of the United Nations. A nonprofit organization (NPO), also known as a nonbusiness entity, [1] nonprofit institution, [2] or simply a nonprofit, [a] is a legal entity organized and operated for a collective, public or social benefit, as opposed to an entity that operates as a business aiming to generate a profit for its owners.

  8. 501(h) election - Wikipedia

    en.wikipedia.org/wiki/501(h)_election

    A 501(h) election or Conable election is a procedure in United States tax law that allows a 501(c)(3) non-profit organization to participate in lobbying limited only by the financial expenditure on that lobbying, regardless of its overall extent.

  9. Political action committee - Wikipedia

    en.wikipedia.org/wiki/Political_action_committee

    In the United States, a political action committee (PAC) is a tax-exempt 527 organization that pools campaign contributions from members and donates those funds to campaigns for or against candidates, ballot initiatives, or legislation. [1] [2] The legal term PAC was created in pursuit of campaign finance reform in the United States.