September 18, 2012
To learn more about Lathrop GPM, click here ›
Lobbying and Campaign Activities
With it being a Presidential election year, it is important for charitable and other tax exempt organizations to understand the extent to which a tax exempt organization may participate in a candidate’s political campaign for public office or lobby on legislative issues. This summary provides an overview of allowable political campaign activities and lobbying activities by the following types of exempt organizations: 501(c)(3) (educational/charitable organizations), 501(c)(4) (social welfare organizations), 501(c)(5) (labor or agricultural organizations), 501(c)(6) (business leagues or trade associations), and 527 (political organizations).
Participation in Political Campaigns Versus Lobbying
Participation in political campaigns for public office
Limits Applicable to Specific Tax Exempt Organizations
Section 501(c)(3) Organizations
Section 501(c)(4), (c)(5), and (c)(6) Organizations
Section 527 Organizations
This summary only provides a brief overview of the applicable rules. To discuss this alert or any tax law matter, please contact your Lathrop Gage attorney or any of the attorneys listed on this alert.
© 2020 LATHROP GPM, ALL RIGHTS RESERVEDCLICK HERE TO UNSUBSCRIBE | POWERED BY FIRMSEEK
Lathrop GPM, 2345 Grand Blvd., Suite 2200, Kansas City, MO 64108.
The information contained in this document is provided to alert you to legal or tax developments and should not be considered legal or tax advice. It is not intended to and does not create an attorney-client relationship. Specific questions about how this information affects your particular situation should be addressed to one of the individuals listed or to your legal or tax advisor before taking any action based upon this information. No representations or warranties are made with respect to this information, including, without limitation, as to its completeness, timeliness, or accuracy, and Lathrop GPM shall have no obligation to update this information and shall not be liable for any decision made in connection with the information. The choice of a lawyer is an important decision and should not be based solely on advertisements.
If you do not wish to receive any further communication from Lathrop GPM LLP, please send an email to email@example.com with the subject UNSUBSCRIBE.