Political Activity Compliance Initiative Procedures for 501(c)(3) Organizations

February 22, 2006 Political Activity Compliance Initiative Procedures for 501(c)(3) Organizations The U.S. Internal Revenue Service (IRS) has issued procedures to address instances of potential political activity by tax-exempt 501(c)(3) organizations. The IRS seeks to educate 501(c)(3) organizations about the prohibition on political activity and put them on notice of the enforcement program in order to prevent violations. The IRS also seeks to address noncompliance while the issue remains prominent, so that improper political activities by tax-exempt non-profit organizations can be avoided and the IRS can offer corrections prior to . . .