Public charities, religious groups, social welfare organizations, and other nonprofit organizations which are exempt from federal income taxation are not generally prohibited from engaging in all lobbying or public policy advocacy activities merely because of their tax-exempt status. There may, however, be some lobbying limitations on certain organizations, depending. This report discusses this issue at length, including related legislation, relevant passages in the Internal Revenue Code, and other regulatory information.
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Description
Public charities, religious groups, social welfare organizations, and other nonprofit organizations which are exempt from federal income taxation are not generally prohibited from engaging in all lobbying or public policy advocacy activities merely because of their tax-exempt status. There may, however, be some lobbying limitations on certain organizations, depending. This report discusses this issue at length, including related legislation, relevant passages in the Internal Revenue Code, and other regulatory information.
This report is part of the following collection of related materials.
Congressional Research Service Reports
The Congressional Research Service (CRS) is the public policy research arm of Congress. This legislative branch agency works exclusively for Members of Congress, their committees and their staff. This collection includes CRS reports from the mid-1960's through 2018—covering a variety of topics from agriculture to foreign policy to welfare.