26 USC 504 - Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities

U.S Code last checked for updates: Nov 22, 2024

§ 504.

Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities

(a)

General rule

An organization which—

(1)

was exempt (or was determined by the Secretary to be exempt) from taxation under section 501(a) by reason of being an organization described in section 501(c)(3), and

(2)

is not an organization described in section 501(c)(3)—

(A)

by reason of carrying on propaganda, or otherwise attempting, to influence legislation, or

(B)

by reason of participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public office,

shall not at any time thereafter be treated as an organization described in section 501(c)(4).

(b)

Regulations to prevent avoidance

(c)

Churches, etc.

(Added Pub. L. 94–455, title XIII, § 1307(a)(2), Oct. 4, 1976, 90 Stat. 1721; amended Pub. L. 100–203, title X, § 10711(b)(1), (2)(A), Dec. 22, 1987, 101 Stat. 1330–464.)

cite as: 26 USC 504