[20050110]RS21725_美国国税局501（c）豁免组织政治宣传指南：收入裁定2004-6.pdf

1 IRS News Release IR-2003-146.2 While these organizations may participate in political campaign activity under the InternalRevenue Code, they must still comply with applicable campaign finance laws.3 IRC 527(e)(2). Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21725Updated January 10, 2005IRS Guidelines for Political Advocacy byExempt 501(c) Organizations: Revenue Ruling 2004-6Erika LunderLegislative AttorneyAmerican Law DivisionSummaryIRS Revenue Ruling 2004-6 provides guidance on the definition of “exemptfunction” in section 527 of the Internal Revenue Code. The ruling, released inDecember 2003, was intended to be an election-year reminder to tax-exempt 501(c)(4),501(c)(5), and 501(c)(6) organizations that, in addition to their responsibility to complywith campaign finance laws, they are subject to tax on certain political expenditures.1The ruling lists criteria that the IRS uses when determining whether an expenditure foran issue advocacy communication is taxable and provides examples. Section 501(c) of the Internal Revenue Code describes various organizations thatqualify for tax-exempt status. Under the Co