Nonprofit Groups and Politics: Tread Lightly

With just a few weeks remaining in what has been a hotly contested and potentially historic election campaign, nonprofit organizations are trying to make their voices heard. However, as in previous election cycles, their efforts reveal again how confusing — and potentially dangerous — the rules governing participation in politics are for tax-exempt groups.

Legislation passed more than 50 years ago, and reaffirmed since by the Internal Revenue Service and federal

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