Where can I find more information about the ban on political activity by section 501(c)(3) organizations?
For more detailed information, including IRS Revenue Ruling 2007-41, which outlines a number of scenarios to help charities and churches understand the ban on political campaign activity and actions that may arise, see our website at www.irs.gov/eo. An on-line minicourse is also available. In addition, you should subscribe to Exempt Organization’s regular email newsletter, EO Update, which highlights new information posted on the Charities and Non-Profits pages of irs.gov. To subscribe go to www.irs.gov/eo and click on EO Newsletter.