Learn Practice Element 2C1d: Prohibition Against Political Campaign Activity

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Land Trust Standards and Practices, Practice 2C. Federal Tax Exemption, includes one element with four sub-elements. This module addresses Practice 2C1c: Comply with federal lobbying limitations and reporting requirements.

Land Trust Standards and Practices, Practice 2C. Federal Tax Exemption, includes one element with four sub-elements. This module addresses Practice 2C1a: File a complete and accurate annual information return (Form 990 or equivalent) with the Internal Revenue Service (IRS).

Land Trust Standards and Practices, Practice 2C. Federal Tax Exemption, includes one element with four sub-elements. This module addresses Practice 2C1b: Do not knowingly engage in prohibited activities, such as private inurement or impermissible private benefit.