Tuesday, June 26, 2018

Attempts by Exempt Organizations to Influence Judicial Appointments

In this article, the IRS explains what happens when tax exempt organizations attempt to influence judicial campaigns. The article begins by explaining that under the Internal Revenue Code exempt organizations can lobby for or against the appointment of federal judicial candidates, even Supreme Court Justices, but the rules for specific types of organizations differ. 527 Political Organizations may engage in unlimited lobbying and the exempt function activity for political organizations includes expenditures for influencing the appointment of individuals for public office. The next type of exempt organization that is explored are the 501(c)(3) charitable organizations. 501(c)(3) organizations are usually not permitted to influence political campaigns, but they are permitted to influence senate confirmations if they follow certain rules. 501(c)(3) organizations can engage in lobbying activity if it furthers their exempt purpose, and so long as lobbying is not a substantial part of the organization’s activities. To learn more about the rules exempt organizations must follow to influence judicial appointments, click here: https://www.irs.gov/charities-non-profits/attempts-by-exempt-organizations-to-influence-judicial-appointments dab


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