Labor and agricultural organizations Requirements for exemption as a labor or agricultural organization under Code section 501(c)(5), including the treatment of political campaign activities under that section. Proxy tax Reporting and notice requirements for section 501(c)(4), (c)(5), and (c)(6) organizations that incur nondeductible lobbying and political expenses. Attempts to influence judicial appointments An article describing the tax treatment of attempts by exempt organizations to influence judicial appointments. 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. Exempt Organizations Continuing Professional Education Text articles Affiliations Among Political, Lobbying, and Educational Organizations PDF Election Year Issues (2002) PDF Election Year Issues (1996) PDF Election Year Issues (1993) PDF Political Campaign and Lobbying Activities of IRC 501(c)(4), (c)(5), and (c)(6) Organizations PDF
