CRS: Tax-Exempt Organizations Under IRC Section 501(c), Political Activity Restrictions

Government Record · Congressional Research Service · January 3, 2025

Congressional Research Service, updated January 2025: explains the political activity limits on nonprofits and that, since a 2020 IRS rule, 501(c)(4) groups do not report donor identities even to the IRS.

(c)(4)…do not have to disclose donor information on their Schedule B's

Official source

Congressional Research Service, updated January 2025: explains the political activity limits on nonprofits and that, since a 2020 IRS rule, 501(c)(4) groups do not report donor identities even to the IRS.

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