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Frequently asked questions about the ban on political campaign intervention by 501(c)(3) organizations: overview

 

What is the ban on political campaign activity?

It is a requirement imposed by Congress for the privilege of being recognized as exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code.

For an organization to be tax-exempt under section 501(c)(3) it cannot ¡°participate in, or intervene in (including the publishing or distributing of statements) any political campaign on behalf of (or in opposition to) any candidate for public office.¡±