Internal Revenue Code · 26 U.S.C.

§ 6852. Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 6852

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status: In force
Added: December 22, 1987 by Pub. L. 100–203
Length: 2 subsections · 454 words · about 2 min to read
Cross-references: cites 4; cited by 2 Code sections and 3 other regulations
Regulations: 1 issued under this section

¶(a) Authority to make

¶(1) In general If the Secretary finds that—

¶(A) a section 501(c)(3) organization has made political expenditures, and

¶(B) such expenditures constitute a flagrant violation of the prohibition against making political expenditures,

the Secretary shall immediately make a determination of any income tax payable by such organization for the current or immediately preceding taxable year, or both, and shall immediately make a determination of any tax payable under section 4955 by such organization or any manager thereof with respect to political expenditures during the current or preceding taxable year, or both. Notwithstanding any other provision of law, any such tax shall become immediately due and payable. The Secretary shall immediately assess the amount of tax so determined (together with all interest, additional amounts, and additions to the tax provided by law) for the current year or the preceding taxable year, or both, and shall cause notice of such determination and assessment to be given to the organization or any manager thereof, as the case may be, together with a demand for immediate payment of such tax.

¶(2) Computation of tax

In the case of a current taxable year, the Secretary shall determine the taxes for the period beginning on the 1st day of such current taxable year and ending on the date of the determination under paragraph (1) as though such period were a taxable year of the organization, and shall take into account any prior determination made under this subsection with respect to such current taxable year.

¶(3) Treatment of amounts collected

Any amounts collected as a result of any assessments under this subsection shall, to the extent thereof, be treated as a payment of income tax for such taxable year, or tax under section 4955 with respect to the expenditure, as the case may be.

¶(4) Section inapplicable to assessments after due date

This section shall not authorize any assessment of tax for the preceding taxable year which is made after the due date of the organization’s return for such taxable year (determined with regard to any extensions).

¶(b) Definitions and special rules

¶(1) Definitions

For purposes of this section, the terms “section 501(c)(3) organization”, “political expenditure”, and “organization manager” have the respective meanings given to such terms by section 4955.

¶(2) Certain rules made applicable

The provisions of sections 6851(b), 6861(f), and 6861(g) shall apply with respect to any assessment made under subsection (a), except that determinations under section 6861(g) shall be made on the basis of whether the requirements of subsection (a)(1)(B) of this section are met in lieu of whether jeopardy exists.

(Added Pub. L. 100–203, title X, § 10713(b)(1), Dec. 22, 1987, 101 Stat. 1330–469.)

Regulations under this section

Treasury regulations (26 CFR) issued under § 6852

§ 301.6852-1 Termination assessments of tax in the case of flagrant political expenditures of section 501(c)(3) organizations.

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 4 other sections

Cited by 2 Code sections

Cited in 3 regulations not issued under it

Amendment history

From the source credit and the official notes, newest first.

December 22, 1987Added by Pub. L. 100–203

Where it sits in the Code

Nearby sections

§ 6851 Termination assessments of income tax
§ 6852 Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations