PADP 7210 Lecture Notes - Lecture 7: Shell Corporation, Unrelated Business Income Tax, Social Capital

• School: University of Georgia
• Department: Public Administration and Policy
• Course: PADP 7210
• Professor: Nesbit

Document Summary

Lecture 7a: political roles & theories overview of the nonprofit sector. What are the political activities & roles of nonprofit organizations: political activities by tax-exemption status, 501(c)(3) public charities (includes 1,075,140 organizations, strictly limited in terms of political activity, lobbying can only be an insubstantial part of activities. Irs defines lobbying as specific activity that ultimately involves urging lawmakers to take specific positions on specific pieces of legislation : ex. Association, sierra club, national civil liberties union: 527 political organizations. Includes party, committee, or association that is organized and operated primarily for the purpose of influencing the selection, nomination, or appointment of any individual to any federal, state, or local public office . Commission: holding: political spending is a form of protected speech under the. First amendment, and the government may not keep corporations or unions from spending money to support or denounce individual candidates in elections.