As a key element in its program to secure compliance with the ban on political campaign activity by section 501(c)(3) organizations, the Internal Revenue Service educates organizations about the ban and puts them on notice of the enforcement program. Towards this end, it employs an array of educational tools:
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Guidance to exempt organizations on how to apply the ban in various factual situations.
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News releases and other resources for the media discussing the ban.
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Access to internal training materials . Note: These materials were designed for training purposes only; under no circumstances should the contents be used or cited as authority for setting or sustaining a technical position.
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The Tax Guide for Churches and Religious Organizations ( Publication 1828) discusses the ban thoroughly.
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Program letter describing components of the IRS Political Activity Compliance Initiative (2008 election)
Updated: June 20, 2008
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