Washington (Dec. 29, 2003) -- On the eve of an election year, the Internal Revenue Service reminds tax-exempt organizations that their public advocacy activity must adhere to tax rules as well as campaign-finance laws.

Under the Internal Revenue Code, social welfare organizations, unions and trade associations may engage in only limited political campaign activity. Revenue Ruling 2004-6, just issued, clarifies the tax implications of advocacy that meets the definition of political campaign activity.

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