Using Research Problem 1 found in Ch 23 in the textbook, prepare a letter to the client evaluating the position of the IRS.

Tan, Inc. a qualifying 501(c) (3) organization, makes a 501(h)election. Its exempt purpose expenditures for the taxable year are $5,000,000. and during the year, it incurs lobbying expenditures of $525,000 and grass roots expenditures of $0.

Applying the table in