To view the report in PDF format, you first need to
download the free Adobe Acrobat Viewer. The Acrobat Viewer will launch the file so that
you can see the document on your monitor and then print it. Download Adobe Acrobat.
Download the Report
Find a
wealth of reports, white papers and other behavioral
health and social service resources in the
OPEN
MINDS
Industry Resources Library. |
|
|
February 22, 2006
Political Activity Compliance Initiative Procedures for 501(c)(3)
Organizations
The U.S. Internal Revenue Service (IRS) has issued procedures to
address instances of potential political activity by tax-exempt 501(c)(3)
organizations. The IRS seeks to educate 501(c)(3) organizations
about the prohibition on political activity and put them on notice
of the enforcement program in order to prevent violations. The IRS
also seeks to address noncompliance while the issue remains
prominent, so that improper political
activities by tax-exempt non-profit organizations can be avoided and
the IRS can offer
corrections prior to upcoming elections.  |