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Internal Revenue Code of 1986

The main body of federal tax laws in the United States, administered by the Internal Revenue Service (IRS).

501(c)(3) organization

A specific type of non-profit organization that is exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, such as charities, churches, and educational institutions.

Tax-exempt purpose

The specific non-profit activities or goals for which an organization received its tax-exempt status, such as charitable, religious, educational, or scientific purposes.

Political campaign

Activities involving the election or defeat of a candidate for public office, including endorsements, statements, or contributions.

De minimis incremental expenses

Costs that are so small or insignificant that they are considered negligible or not worth accounting for, representing a minimal increase in spending.