Article Archives >> Ready Reference >> December 1998
Preview of Article:
Should Your Organization Elect Under 501(h)?
The "pros" outweigh the "cons" in most cases where a charity engages in significant advocacy.
Excerpt:
For organizations that engage in lobbying activity, the 501(h) election
can be a valuable protective device. Although there will be accounting
issues, the relative certainty of the calculations should allow a charity
to plan and engage in significant lobbying activity without fear that
it will lose its charitable exemption because it seeks legislative changes.
Article Archives >> Ready Reference >> December 1998
