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Standard Summary
Comprehensive overview in 1-2 paragraphs
Amends tax code to allow 501(c)(3) charitable organizations to make political statements in ordinary course of operations without losing tax-exempt status.
Key Points
- 1Adds new subsection 501(s) to Internal Revenue Code
- 2Allows political statements in ordinary course of activities
- 3Requires de minimis incremental expenses
- 4Protects tax-exempt status for routine political commentary
- 5Applies to charitable organizations' regular operations
Impact Areas
Charitable organizationsCampaign financeTax-exempt statusFree speech rightsNonprofit regulation
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