Hi all... I've lurked for a while but this is my first diary, so I would appreciate any feedback.
I am a tax lawyer and I do a lot of work with Section 501c3 organizations, including churches. There has been a lot of discussion regarding the tax exempt status of churches, so I thought I'd give you all Political Activies of Tax Exempt Organizations 101.
Section 501(c)(3) provides that any organization exempt under this Section, including a "religious" and "educational" organizations, may not "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. In addition, "no substantial part of the activities" of the organization may be "carrying on propaganda, or otherwise attempting, to influence legislation."
More on extended entry...
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