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.