CHAPTER TWENTY-TWOLegislative Activities by Tax-Exempt Organizations

The federal tax law imposes limitations on the extent to which tax-exempt charitable organizations1 and health care issuers2 can engage in lobbying and impedes lobbying by membership associations3 by curbing the deductibility of dues paid to them.

§ 22.1 LEGISLATIVE ACTIVITIES LAW FOR EXEMPT ORGANIZATIONS—INTRODUCTION

At the federal level, there are six discrete bodies ...

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