New CRS Report on Political Activities of Non-profits

OMBWatch has posted the report here. From the summary:

Recently, significant attention has been paid to the political activities of tax exempt organizations. In particular, the activities of IRC § 501(c)(3) charitable organizations, § 501(c)(4) social welfare organizations, § 501(c)(5) labor unions, § 501(c)(6) trade associations, and § 527 political organizations have been scrutinized.

This report discusses the limitations that the Internal Revenue Code places on political activity, including lobbying and campaign intervention, by tax-exempt organizations. It focuses on the above organizations, but also discusses the restrictions on the other types of tax-exempt organizations. The report ends with a summary of the information that tax-exempt organizations must report to the Internal Revenue Service about their political activities and whether the information must be made publicly available.

Posted by Rick Hasen at May 8, 2006 08:00 AM