Oct 9, 2025 · This provision applies to organizations that are not eligible to receive deductible charitable contributions and are described in either section 501 (c), section 501 (d), or section 527. The Service …

Notice 88-120 This notice provides guidance, including "safe harbors," on several aspects of Title X, Subtitle G - "Lobbying and Political Activities of Tax-Exempt Organizations" of the Omnibus Budget …

Sep 26, 1997 · Notice 88-120 provides rules concerning the content of the required disclosures, the required methods of inspection, the place and time of inspection, and the penalties imposed for …

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