Additional Materials on the Political Activities Compliance Initiative

Congressional Research Service Report for Congress:Churches and Campaign Activity: Analysis Under Tax and Campaign Finance Laws
April 14, 2008
Examines the restrictions imposed on campaign activity by churches under tax and campaign finance laws, discusses recent IRS inquiries into such activity, and analyzes H.R. 2275, a bill that would repeal the political campaign prohibition in the tax code.

Congressional Research Service Report for Congress on Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements
Updated January 25, 2007
Examines the limitations that the Internal Revenue Code places on political activity, including lobbying and campaign intervention, by tax-exempt organizations.

Treasury Inspector General's Review of the Exempt Organizations Function Process for Reviewing Alleged Political Campaign Intervention by Tax Exempt Organizations