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Code Sec. 501 Exemptions from Tax on Corporations (c) List of exempt organizations (3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which enures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attemping to influence legistlation (except as otherwise provided in subsection [h]), and which does not participate in, or intervene in (including the publishing or distribution of statements), any political campaign on behalf of (or in opposition to) any candidate for public office. This has been part of the IRS' 'Bible' since the thirties. Why is it not enforced? To simplify, the above states "Thy exempted organization shalt not lobby for or against any political candidate, or for/against any specific piece of legislation, or thou shalt be liable for prosecution."

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