COM 0310.000 2008-2010 - Laserfiche WebLink

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11. Political Activities. Organizations exempt under the Group Ruling may not participate or intervene in any political campaign on behalf of or in opposition to any candidate for public office. Violation of the prohibition against political campaign intervention can Jeopardize the organization's tax-exempt status. In addition to revoking tax-exempt status, IRS may also impose excise taxes on an exempt organization and its managers on account of political expenditures. Where there has been a flagrant violation, IRS has authority to seek an injunction against the exempt organization and immediate assessment of taxes due. The Office of General Counsel memorandum, Political Campaign Actiuity Guidance for Catholic Organizations, available at www.usccb.orp/ogc, contains detailed information regarding the prohibition against political campaign intervention. If you have any questions in this regard, please refer them to your attorney. 12. Group Exemption Numbet. The group exemption number assigned to the USCCB Group Ruling is 0928. This number must be included on each Form 990, Form 990-T, and Form 5578 required to be filed by any organization exempt under the Group Ruling.12/ We advise against using the group exemption number on Form SS-4, Request for Employer Identification Number, because in the past this has resulted in IRS improperly including USCCB as part of the organization's name when it enters the organization in its database. is 1R5 has expressed concern about organizations covered under the Group Ruling that fail to include the group exemption number (0928) on their Form 990 fifings, particularly the initial filing. 8