Category: IRS

IRS Memo on Political Activity

It’s old news, but here’s a link to the recent IRS memo on political activity and 501(c)(3) internet activity. Experience indicates that there are numerous cases involving potential political campaign intervention in the form of communications posted on Web sites operated by section 501(c)(3) organizations. Many of these communications include links to Web sites of […]

Role of Contributions

This Post story discusses the role of political contributions.  The story involves UBS of Switzerland. Bank officials named in an unfolding Senate investigation have directed more than $2 million into this year’s congressional and presidential campaigns, some of it arriving just as investigators finished a report accusing the bank of helping clients hide billions of […]

IRS on 501(c)(3) Links

Potential political campaign intervention by 501(c)(3)’s is the topic of this IRS FAQ. Can an organization post information on its website (or link to other websites) about a candidate for public office? A website is a form of communication.  If an organization posts something on its website that favors or opposes a candidate for public […]