Research ReportCRS ReportVersion 13
RL33377
Tax-Exempt Organizations Under Internal Revenue Code Section 501(c): Political Activity Restrictions
Published Jan 3, 2025Updated Jun 21, 2025
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The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.