March 2019
Intermediate to advanced
928 pages
35h 55m
English
Content preview from The Law of Tax-Exempt Organizations, 12th Edition
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CHAPTER TWENTY-THREEPolitical Campaign Activities by Tax-Exempt Organizations
- § 23.1 Political Campaign Activities by Charitable Organizations—Introduction
- § 23.2 Prohibition on Charitable Organizations
- § 23.3 Political Campaign Expenditures and Tax Sanctions
- § 23.4 Taxation of Political Expenditures
- § 23.5 “Religious Liberty” Executive Order
- § 23.6 Political Activities of Social Welfare Organizations
- § 23.7 Political Activities by Labor Organizations
- § 23.8 Political Activities by Business Leagues
- § 23.9 Political Activities by Other Categories of Exempt Organizations
- § 23.10 Advocacy Communications
- § 23.11 Internet Communications
With one exception—the political organization1—the federal tax laws concerning tax-exempt organizations do not encourage their involvement in political campaign activities. The limitations with respect to exempt charitable organizations and health insurance issuers2 are particularly stringent. The tax law in this regard concerning other types of exempt organizations is uncertain.
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