Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements

Lunder, Erika

Library of Congress. Congressional Research Service.

关键词: Taxation;    Tax deductions;    Tax exemption;   

RP-ID  :  RL33377
RP-ID  :  RL33377_2007Sep11

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report examines the limitations that the Internal Revenue Code places on political activity -- including lobbying and campaign intervention -- by tax-exempt organizations.