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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?


Definitions:

Structure

The arrangement of atoms or molecules in a compound, defining its chemical properties and behavior.

Product

The result of a process or chemical reaction, typically described in the context of what is synthesized or created.

Reaction

A process in which chemical substances interact, leading to the reorganization of their atomic or molecular structure.

Organic Product

A compound derived from living organisms or their byproducts, often used in reference to naturally produced chemicals.

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