Search results
Results from the WOW.Com Content Network
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.
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.
They can participate in lobbying efforts and engage in a certain amount of political campaign activities, as long as those activities are not their primary focus. Financial reporting There are differences in financial reporting requirements between 501(c)(3) and 501(c)(4) organizations. 501(c)(3) organizations must provide detailed financial ...
Grassroots lobbying is also subject to its own limit, which is one quarter of the total lobbying cap. [ 3 ] [ 5 ] Regardless of their 501(h) status, 501(c)(3) organizations may not participate in electoral campaigns or support specific candidates for office, a prohibition that has been in effect since the passage of the Johnson Amendment in 1954.
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
To maintain their nonprofit status, churches cannot “participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in ...
Get AOL Mail for FREE! Manage your email like never before with travel, photo & document views. Personalize your inbox with themes & tabs. You've Got Mail!
§ 308: Registration of Lobbyists With Secretary of the Senate and Clerk of the House "(a) Any person who shall engage himself for pay or for any consideration for the purpose of attempting to influence the passage or defeat of any legislation by the Congress of the United States shall, before doing anything in furtherance of such object, register with the Clerk of the House of Representatives ...