Throughout this website, we provide hundreds of resources to help you better understand the laws and statutes your organization must adhere to. For those of you interested in the original laws, statutes, court decisions, agency rulings, and other original sources themselves, we’ve compiled a list of those most relevant to advocacy.

Section 501 of the Internal Revenue Code
Section of the tax code that defines 501(c) organizations, as well as the 501(h) election

Section 4911 of the Internal Revenue Code
Section of the tax code that applies to public charities that have made the 501(h) election to measure lobbying

Section 4945 of the Internal Revenue Code
Section of the tax code that imposes taxes on taxable expenditures for private foundations

Section 527 of the Internal Revenue Code
Section of the tax code that defines political organizations

Exempt Organizations Continuing Professional Education Technical Instruction Program
Articles published in the IRS continuing education program for exempt organizations specialists between 1979 and 2004.  These user-friendly articles provide useful information on a wide range of exempt organization topics.