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Typically, political expenditures that can trigger these taxes are quantities paid or incurred by a piece 501(c)(three) organization in any participation or intervention in any political marketing campaign for or against any candidate for public office. The law imposes an excise tax on the political expenditures of part 501(c)(3) organizations. Organizations that lose their exemption under section 501(c)(3) on account of lobbying activities usually might be subject to an excise tax of 5% of the lobbying expenditures.

The law imposes a tax on sure organizations if they no longer qualify underneath part

 

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