Subject: [Fwd: Political Activites by Charities]
From: Rick Hasen
Date: 2/24/2006, 9:12 AM
To: election-law
CC: Ellen Aprill <ellen.aprill@lls.edu>

My Loyola colleague Ellen Aprill just sent this to the legislation listserv, but I thought in light of yesterday's discussion on this list it was worth sending this out.
Rick

-------- Original Message --------
Subject: Political Activites by Charities
Date: Fri, 24 Feb 2006 09:08:29 -0800
From: Ellen Aprill <Ellen.Aprill@lls.edu>
To: Rick Hasen <Rick.Hasen@lls.edu>
CC: legislation@majordomo.lls.edu 


The IRS relesaed this morning its final Report on its 2004 Political 
Activities Compliance Initiative re section 501(c)(3) organization as 
well as a fact sheet with examples to help such organizations comply 
going forward.  The fact sheet includes discussion and examples 
intended to draw the line between issue advocacy and political campaign 
intervention under the tax law.

These and related documents can be found at:

http://www.irs.gov/charities/article/0,,id=154622,00.html

  Ellen Aprill




-- 
Rick Hasen
William H. Hannon Distinguished Professor of Law
Loyola Law School
919 Albany Street
Los Angeles, CA  90015-1211
(213)736-1466
(213)380-3769 - fax
rick.hasen@lls.edu
http://www.lls.edu/academics/faculty/hasen.html
http://electionlawblog.org