Revenue Ruling 80-282
Internal Revenue Service
1980-2 C.B. 178 (1980)
- Written by Daniel Clark, JD
Facts
The Internal Revenue Service (IRS) sought to clarify the scope of the prohibition imposed on § 501(c)(3) organizations from interfering in political campaigns. As described by the IRS, a hypothetical organization identified certain political issues of particular importance to the organization. The organization published a monthly newsletter that reported on any legislative, administrative, or governmental activity with respect to those issues. The organization also intended to publish special editions of the newsletter after each congressional session. The special editions would summarize the voting records of members of Congress as they concerned the organization’s preferred issues, state the organization’s position on the issues, and state whether each member of Congress voted in a way consistent with the organization’s positions. The newsletters did not identify which members of Congress were up for reelection and were to be published without regard to any upcoming elections. The newsletter’s circulation was limited only to interested organization members, who numbered a few thousand nationwide.
Rule of Law
Issue
Holding and Reasoning ()
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