An Eligible § 501(c)(3) Organization Has Made the § 501(h)

question 37

Essay

An eligible § 501(c)(3) organization has made the § 501(h) election to participate in lobbying on a limited basis. If the lobbying nontaxable amount is exceeded, what are the potential tax consequences to the exempt organization?

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Definitions:

Communities of Practice

Groups of people who share a concern or passion for something they do and learn how to do it better as they interact regularly.

Self-Directed Teams

Groups of employees who are given autonomy to manage their work and make decisions without direct supervision.

Tall Hierarchy

An organizational structure characterized by many levels of management and supervision, resulting in a long chain of command.

Team-Based Structure

An organizational framework that emphasizes teamwork and collaboration, often organizing employees into project teams or groups rather than traditional hierarchical departments.