- § 22.1 Legislative Activities Law for Exempt Organizations—Introduction
- § 22.2 Meaning of Legislation
- § 22.3 Lobbying by Charitable Organizations
- (a) Legislative History
- (b) Concept of Lobbying
- (c) Substantial Part Test
- (d) Expenditure Test
- § 22.4 Lobbying Expenditures and Tax Sanctions
- § 22.5 Legislative Activities of Social Welfare Organizations
- § 22.6 Legislative Activities of Business Leagues
- § 22.7 Legislative Activities of Other Tax-Exempt Organizations
- § 22.8 Internet Communications
- § 22.9 Constitutional Law Framework
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 ...