Various non-501(c) entities:

  • 501(c)(4) social welfare organizations and limits on community;
  • Legislative and political campaign activities and need for 501(c)(4) or 527 PAC;
  • Political organizations defined and taxation of political organizations;
  • 501(c)(6) business leagues and meaning of business, and line of business;
  • 501(c)(7) social clubs and public use limitation and sale of club assets; and
  • Other tax exempt organizations such as homeowners associations.