In Technical Advice Memorandum 200446033 (June 14, 2004), released last Thursday, the IRS ruled that a § 501(c)(3)’s administration of a payroll deduction plan through which employees can contribute to a § 527 industry political action committee constitutes impermissible participation or intervention in a political campaign.
Update (from reader Steven Sholk): See also PLR 200151060 (allowing § 501(c)(3) organization to remit contributions to union PAC pursuant to collective bargaining agreement).
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