Lobbying and Political Activities of Tax-Exempt Organizations

T-GGD-87-3: Published: Mar 12, 1987. Publicly Released: Mar 12, 1987.

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GAO testified on the lobbying and political activities of tax-exempt organizations. GAO found that: (1) Congress enacted legislation to restrict the lobbying and political activities of tax-exempt organizations; (2) Internal Revenue Service (IRS) data on the nature and extent of lobbying and political activities, although limited, indicate that certain types of tax-exempt organizations are more likely to engage in lobbying and political activities than others; (3) IRS does not have a separate compliance program to monitor such activities; and (4) the relevant IRS form provides limited information on the lobbying and political activities of tax-exempt organizations.

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