The IRS has published the following documents providing guidance to section 501(c)(3) organizations on the prohibition of political campaign activity:
| Document | Holding |
|---|---|
| Rev. Rul. 2007-41, 2007-25 I.R.B. 1421 | Guidelines on the scope of the tax law ban on political campaign activities by section 501(c)(3) tax-exempt organizations, explaining how the law applies in 21 factual situations. |
| Rev. Proc. 98-19, 1998-1 C.B. 547 PDF | Dues disclosure requirements in Code section 6033(e) do not apply to 501(c)(3) organizations. |
| Rev. Rul. 80-282, 1980-2 C.B. 178 PDF | Circumstances under which publishing voting records of incumbent members of Congress on legislative issues of importance to a section 501(c)(3) organization is not prohibited campaign intervention. |
| Rev. Rul. 78-248, 1978-1 C.B. 154 PDF | Certain voter education activities conducted in a nonpartisan manner by a section 501(c)(3) organization are not prohibited political activity. |
| Rev. Rul. 76-456, 1976-2 C.B. 151 PDF | Motivation of organization is irrelevant in determining whether activities are prohibited campaign intervention. |
| Rev. Rul. 74-574, 1974-2 C.B. 160 PDF | Broadcasters making free airtime available to all legally qualified candidates in compliance with the Federal Communications Act of 1934 is not prohibited campaign intervention. |
| Rev. Rul. 72-513, 1972-2 C.B. 246 PDF | Providing facilities and faculty advisors for a campus newspaper that publishes students' editorial opinions on political matters is not participation by the university in political campaigns. |
| Rev. Rul. 67-71, 1967-1 C.B. 125 PDF | Activities that are educational may nevertheless be prohibited campaign intervention. |
| Rev. Rul. 67-137, 1967-1 C.B. 63 PDF | Treatment of employer matching contribution programs generally (addresses charitable contributions under Code section 170) |
| G.C.M. 39414 (Feb. 29, 1984) PDF | Political campaign activities of individual members attributed to a 501(c)(3) organization. |
| G.C.M. 39877 (Aug. 27, 1992) PDF | Taxation of charity-PAC matching programs. |