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GGD-93-52R 1 (1993-07-15)

handle is hein.gao/gaobackjr0001 and id is 1 raw text is: GAO United States GGeneral Accounting Office Washington, D.C. 20548 General Government Division B-129874 IIII II I II 11 July 15, 1993 149785 The Honorable John Bryant Chairman, Subcommittee on Administrative Law and Governmental Relations Committee on the Judiciary House of Representatives Dear Mr. Chairman: This is in response to your letter of May 11, 1993, requesting certain information reported by tax-exempt organizations under section 501(c)(3) of the Internal Revenue Code. You requested data on lobbying expenses reported by 501(c)(3) tax-exempt organizations that had elected to limit their lobbying expenses to a specific amount under the authority of section 501(h) of the Internal Revenue Code, and on those that had not so elected. In summary, we found that less than one-half of 1 percent of the 501(c)(3) tax-exempt organizations reported lobbying expenses for tax periods ending in either fiscal ,S years 1991 or 1992. These lobbying expenses totaled , $46.1 million. One-third of those organizations POE.-reporting lobbying expenses elected to limit their expenses to specific amounts pursuant to section 501(h), o ~ and their median reported expenses was $5,196. The median reported expenses for the remaining organizations was $600. Q BACKGROUND Types of 501(c)(3) organizations include entities 0 organized and operated exclusively for religious, So. Ocharitable, scientific, testing for public safety, Z - literacy, or educational purposes; the prevention of 0cruelty to children or animals; or to foster amateur sports. As of April 30, 1993, the number of 501(c)(3) organizations totaled 526,874. Tax-exempt organizations under 501(c)(3) (other than private foundations) having gross receipts in excess of $25,000 are generally required to file a Form 990 information return, Return of Organization Exempt From GAO/GGD-93-52R, Lobbying Expenses ssissi

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