
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7409]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
            Subchapter A--Civil Actions by the United States
 
Sec. 7409. Action to enjoin flagrant political expenditures of 
        section 501(c)(3) organizations
        

(a) Authority to seek injunction

                           (1) In general

        If the requirements of paragraph (2) are met, a civil action in 
    the name of the United States may be commenced at the request of the 
    Secretary to enjoin any section 501(c)(3) organization from further 
    making political expenditures and for such other relief as may be 
    appropriate to ensure that the assets of such organization are 
    preserved for charitable or other purposes specified in section 
    501(c)(3). Any action under this section shall be brought in the 
    district court of the United States for the district in which such 
    organization has its principal place of business or for any district 
    in which it has made political expenditures. The court may exercise 
    its jurisdiction over such action (as provided in section 7402(a)) 
    separate and apart from any other action brought by the United 
    States against such organization.

                          (2) Requirements

        An action may be brought under subsection (a) only if--
            (A) the Internal Revenue Service has notified the 
        organization of its intention to seek an injunction under this 
        section if the making of political expenditures does not 
        immediately cease, and
            (B) the Commissioner of Internal Revenue has personally 
        determined that--
                (i) such organization has flagrantly participated in, or 
            intervened in (including the publication or distribution of 
            statements), any political campaign on behalf of (or in 
            opposition to) any candidate for public office, and
                (ii) injunctive relief is appropriate to prevent future 
            political expenditures.

(b) Adjudication and decree

    In any action under subsection (a), if the court finds on the basis 
of clear and convincing evidence that--
        (1) such organization has flagrantly participated in, or 
    intervened in (including the publication or distribution of 
    statements), any political campaign on behalf of (or in opposition 
    to) any candidate for public office, and
        (2) injunctive relief is appropriate to prevent future political 
    expenditures,

the court may enjoin such organization from making political 
expenditures and may grant such other relief as may be appropriate to 
ensure that the assets of such organization are preserved for charitable 
or other purposes specified in section 501(c)(3).

(c) Definitions

    For purposes of this section, the terms ``section 501(c)(3) 
organization'' and ``political expenditures'' have the respective 
meanings given to such terms by section 4955.

(Added Pub. L. 100-203, title X, Sec. 10713(a)(1), Dec. 22, 1987, 101 
Stat. 1330-468.)


                            Prior Provisions

    A prior section 7409 was renumbered section 7410 of this title.
