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Public Charities: The 501(h) Election - Charity Lawyer Blog - Nonprofit Law Simplified
https://charitylawyerblog.com/2024/03/11/public-charities-the-501h-election/
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501(c)(3)s are limited in their ability to lobby. Federal tax law restricts a 501(c)(3)’s lobbying activities under either the substantial part test or
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