Friday, July 22, 2005

IRS provides guidance on lobbying for or against Roberts SC nomination

A well-timed release by the IRS clarifies the eligibility of Section 501[c] and 527 organizations. 501[d], 501[e], 501[f] and 527 groups are relatively unlimited in their activities, though dues money used to suppose or oppose the nomination may be subject to tax. For 501[c] organizations, there is some increase in flexibility since the IRS does not see the nomination as an election campaign, but the standard financial limits on political lobbying continue to apply.


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