The following materials address the federal tax rules that apply to political campaign intervention by section 501(c)(3) tax-exempt organizations:

Political Activities Compliance Initiative (2008 Election): Components of the IRS Political Activities Compliance Initiative for the 2008 election cycle, including educational materials.

Common Tax Law Restrictions on Activities of Exempt Organizations: A chart comparing seven federal tax law attributes of five common types of tax-exempt organizations, including the extent to which they engage in political activity.

Charities, Churches, and Politics: An article discussing the history of the political campaign activity ban and the latest IRS enforcement statistics regarding its administration of this congressional ban.

Political and Lobbying Activities - Private Foundations: An article highlighting the excise tax that applies to expenditures for political activities conducted by private foundations.

Attempts to Influence Judicial Appointments: An article describing the tax treatment of attempts by exempt organizations to influence judicial appointments.

Slide show - Rules for Exempt Organizations During an Election Year

On-Line Resources: Links to other IRS resources discussing political campaign intervention by tax-exempt organizations, available on irs.gov.