Harris, Erica E.; Leece, Ryan D.; Neely, Daniel G. - In: Journal of Public Budgeting, Accounting & Financial … 29 (2017) 4, pp. 522-553
Abstract We investigate the determinants and consequences of nonprofit lobbying activity by analyzing 501(c)(3) nonprofit lobbying choices as reported on the primary tax form, Form 990. Under the Internal Revenue Code (IRC), nonprofits may lose their tax exempt status if they engage in a...
