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Lobbying Restrictions for 501(c)(4)s Receiving Federal Grants, Loans or Other Awards - The Simpson Amendment

Although 501(c)(4) organizations have been in the news recently for potentially engaging in too much political activity, it is worth noting that a relatively obscure Senate amendment from 1995 prohibits lobbying by certain...more

IRS Denies Exempt Status under Section 501(c)(4) For Too Much Political Activity

Earlier this year, while Washington was fixated on former Internal Revenue Service (IRS) employee Lois Lerner and her missing emails, her former employer quietly denied the application for exemption of an organization seeking...more

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