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Political Activities

Impact on Tax-exempt Status

New York
State:

• In a case that will be of considerable relevance to churches and religious organizations, a federal appeals court ruled that the New York City bar association did not qualify for exemption from federal income taxation under section 501(c)(3) of the Internal Revenue Code since its practice of rating candidates for judgeships constituted a prohibited participation in political campaigns. Section 501(c)(3) of the Code provides for the exemption from federal income taxation of organizations that satisfy five conditions. One of those conditions is that the organization must not "participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office." A committee of the New York City bar association evaluates candidates' professional ability, experience, character, and temperament, ...

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Posted:
  • January 2, 1989

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