Code Sec. 501 Exemptions from Tax on Corporations (c) List of exempt organizations (3) Cor

Code Sec. 501
Exemptions from Tax on Corporations

(c) List of exempt organizations
(3) Corporations, and any community chest, fund, or foundation,
organized and operated exclusively for religious, charitable,
scientific, testing for public safety, literary or educational
purposes, or to foster national or international amateur sports
competition (but only if no part of its activities involve the
provision of athletic facilities or equipment), or for the
prevention of cruelty to children or animals, no part of the net
earnings of which enures to the benefit of any private shareholder
or individual, no substantial part of the activities of which is
carrying on propaganda, or otherwise attemping to influence
legistlation (except as otherwise provided in subsection [h]),
and which does not participate in, or intervene in (including
the publishing or distribution of statements), any political
campaign on behalf of (or in opposition to) any candidate for
public office.

This has been part of the IRS' 'Bible' since the thirties.  Why
is it not enforced?  To simplify, the above states "Thy exempted
organization shalt not lobby for or against any political
candidate, or for/against any specific piece of legislation,
or thou shalt be liable for prosecution."