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The amendment was to a bill in the 83rd Congress, H.R. 8300, which was enacted into law as the Internal Revenue Code of 1954. The amendment was proposed by Senator Lyndon B. Johnson of Texas on July 2, 1954. The amendment was agreed to without any discussion or debate and was included in Internal Revenue Code of 1954 (Aug. 16, 1954, ch. 736). [10]
501(k) – Day care centers may qualify as tax-exempt under Section 501(k). [ 118 ] [ 119 ] [ 120 ] The day care center must provide child care away from their homes. [ 119 ] At least 85 percent of the children served must be cared for while their parent or guardian is either employed, seeking employment, or a full-time student. [ 121 ]
Section 501(c)(3) organizations are subject to limits on lobbying, having a choice between two sets of rules establishing an upper bound for their lobbying activities. Section 501(c)(3) organizations risk loss of their tax-exempt status if these rules are violated.
Federal law on nonprofits, lobbying and campaigning. ... The IRS automatically considers churches to be 501(c)(3) nonprofits, which makes them tax-exempt and eligible for tax-deductible donations ...
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.
"The law in question, known as the Johnson Amendment, protects the integrity of our elections by ensuring that tax-exempt organizations stay focused on their missions, which is usually charitable ...
Public charities (but not private foundations) may conduct some lobbying activities to influence legislation, if the lobbying activity is not a "substantial part" of its overall activities. [7] Organizations that violate the IRS rules may have their tax-exempt status revoked or denied, and may face penalties.
Tax rules can apply to lobbying. In one situation, the charity Hawaii Family Forum risked losing its tax-exempt status after it had engaged in lobbying activity; federal tax law requires charities such as that one to limit their lobbying to 20% of their overall expenditures or else be eligible for being taxed like a for-profit corporation. [143]
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