Political Expenditures by Section 501(c)(3) Organizations
other · IRS · Rule · Published 1995-12-05 · Effective 1995-12-05 · 60 FR 62209
Document
Document number
95-29094
Federal Register citation
60 FR 62209
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1995-12-05
Effective date
1995-12-05
Treasury docket
TD 8628
Abstract
This document contains final regulations regarding excise taxes, accelerated tax assessments, and injunctions imposed for certain political expenditures made by organizations that (without regard to any political expenditure) would be described in section 501(c)(3) and exempt from taxation under section 501(a). These regulations reflect changes to the law that were enacted as part of the Revenue Act of 1987.