Political Campaign Intervention by 501(c)(3) Tax-Exempt Organizations - Securing Compliance |
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The Internal Revenue Service actively monitors compliance by section 501(c)(3) organizations with the prohibition on political campaign intervention, and addresses prohibited activity that occurs. In monitoring compliance, we use examination procedures specific to prohibited political intervention cases. Educating tax-exempt organizations about the ban is an integral tool in securing compliance.
Materials used in or discussing IRS compliance monitoring projects during recent election cycles are compiled on this website:
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Page Last Reviewed or Updated: January 05, 2009