The following materials address the federal tax rules that apply to political campaign intervention by section 501(c)(3) tax-exempt organizations: The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations: Overview of the prohibition against section 501(c)(3) organizations' participation or intervention in political campaigns for public office. Common Tax Law Restrictions on Activities of Exempt Organizations: A chart comparing seven federal tax law attributes of five common types of tax-exempt organizations, including the extent to which they engage in political activity. Political and Lobbying Activities - Private Foundations: An article highlighting the excise tax that applies to expenditures for political activities conducted by private foundations. Attempts to Influence Judicial Appointments: An article describing the tax treatment of attempts by exempt organizations to influence judicial appointments. Online mini-courses, including Political Campaigns and Charities: The Ban on Campaign Intervention