[EL] 501(c)(3)s and Political Campaign Intervention

[Adam Bonin]

Among the recognized factors for determining whether a particular 501(c)(3)
communication regarding a candidate constitutes campaign intervention is
"whether the statement is delivered close in time to the election."  Has the
IRS provided any guidance, through Revenue Rulings and the like, as to how
"close" constitutes "close"? Are we talking weeks, a month, three months,
etc?

 

Adam C. Bonin
The Law Office of Adam C. Bonin
1900 Market Street, 4th Floor
Philadelphia, PA 19103
(215) 864-8002 (w)
(215) 701-2321 (f)
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 <mailto:adam at boninlaw.com> adam at boninlaw.com

 <http://www.boninlaw.com/> http://www.boninlaw.com

 

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