Political and Lobbying Activities |
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Political activities and legislative activities (commonly referred to as lobbying) are two different things and are subject to two different sets of rules. The rules depend on several issues:
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The type of tax-exempt organization (different rules apply to private foundations than to other section 501(c)(3) organizations),
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The type of activity (political or lobbying) at issue,
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The scope or amount of the activity conducted, and
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The consequences of exceeding the given set of limitations.
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Page Last Reviewed or Updated: January 05, 2009