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Lobbying Regulations on Non-Profit Organizations (CRS Report for Congress)

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Release Date May 7, 2008
Report Number 96-809A
Source Agency Congressional Research Service
Summary:

Public charities, religious groups, social welfare organizations, and other nonprofit organizations which are exempt from federal income taxation are not generally prohibited from engaging in all lobbying or public policy advocacy activities merely because of their tax-exempt status. There may, however, be some lobbying limitations on certain organizations, depending. This report discusses this issue at length, including related legislation, relevant passages in the Internal Revenue Code, and other regulatory information.
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