Political Activities Compliance Initiative Executive Summary
February 22, 2006 Political Activities Compliance Initiative: Executive Summary With the enactment of the Revenue Act of 1954, Congress barred section 501(c)(3) tax-exempt organizations (including churches) from political campaign intervention by adding language to the Internal Revenue Code that disqualifies them from exemption if they participate in, or intervene in (including the publicizing or distributing of statements), any political campaign on behalf of any candidate for political office. In 1987, Congress amended section 501(c)(3) to clarify that the prohibition on political campaign intervention applies to activities in opposition to, as well as on behalf of . . .
