September 18, 2012
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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.
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