JCX-7-22 (April 29, 2022)

Present Law And Background Relating To The Federal Tax Treatment Of Political Campaign And Lobbying Activities Of Tax-Exempt Organizations
 

The Subcommittee on Taxation and IRS Oversight of the Senate Committee on Finance has scheduled a public hearing on May 4, 2022, entitled “Laws and Enforcement Governing the Political Activities of Tax Exempt Entities.” The staff of the Joint Committee on Taxation has prepared a document providing an overview of present-law rules governing the political campaign and lobbying activities of tax-exempt organizations, a description of the present-law disclosure rules applicable to such organizations, and data relating to such organizations.

Related Publications

  • JCX-31-23 (June 12, 2023)

    Description Of The Chairman’s Amendment In The Nature Of A Substitute To H.R. 3937, The “Small Business Jobs Act”

    view details
  • JCX-27-23 (June 09, 2023)

    Estimated Revenue Effects Of H.R. 3937, The “Small Business Jobs Act” Scheduled For Markup By The Committee On Ways And Means On June 13, 2023

    view details
  • JCX-26-23 (June 09, 2023)

    Description Of H.R. 3937, The “Small Business Jobs Act”

    view details