As a key element in its program to secure compliance with the ban on political campaign activity by section 501(c)(3) organizations, the Internal Revenue Service educates organizations about the ban and puts them on notice of the enforcement program. Towards this end, it employs an array of educational tools: Guidance to exempt organizations on how to apply the ban in various factual situations. Revenue Ruling 2007-41 and Fact Sheet 2006-17 distill IRS guidance in this area, each providing 21 examples of how it applies. Access to internal training materials. Note: These materials were designed for training purposes only; under no circumstances should the contents be used or cited as authority for setting or sustaining a technical position. The Publication 1828, Tax Guide for Churches and Religious Organizations PDF discusses the ban thoroughly. Frequently asked questions Other resources
