Political Ads: Issue Advocacy or Campaign Activity Under the Tax Code?

Lunder, Erika K.

Library of Congress. Congressional Research Service.

关键词: Tax-exempt organizations;    Elections;    Political advertising;   

RP-ID  :  R42684
RP-ID  :  R42684_2012Aug29

美国|英语

来源: UNT Digital Library

【 摘 要 】

Some tax-exempt organizations are legally allowed to engage in political campaign activity, and some are not. This report discusses which organization are/are not allowed to do so, and how they determine whether something is campaign activity.