26 USC 7409 - Action to enjoin flagrant political expenditures of section 501(c)(3) organizations

U.S Code last checked for updates: Nov 25, 2024

§ 7409.

Action to enjoin flagrant political expenditures of section 501(c)(3) organizations

(a)

Authority to seek injunction

(1)

In general

(2)

Requirements

An action may be brought under subsection (a) only if—

(A)

the Internal Revenue Service has notified the organization of its intention to seek an injunction under this section if the making of political expenditures does not immediately cease, and

(B)

the Commissioner of Internal Revenue has personally determined that—

(i)

such organization has flagrantly participated in, or intervened in (including the publication or distribution of statements), any political campaign on behalf of (or in opposition to) any candidate for public office, and

(ii)

injunctive relief is appropriate to prevent future political expenditures.

(b)

Adjudication and decree

In any action under subsection (a), if the court finds on the basis of clear and convincing evidence that—

(1)

(2)

injunctive relief is appropriate to prevent future political expenditures,

the court may enjoin such organization from making political expenditures and may grant such other relief as may be appropriate to ensure that the assets of such organization are preserved for charitable or other purposes specified in section 501(c)(3).

(c)

Definitions

(Added Pub. L. 100–203, title X, § 10713(a)(1), Dec. 22, 1987, 101 Stat. 1330–468.)

cite as: 26 USC 7409