---
kind: "section"
citation: "26 U.S.C. § 7409"
title: "26"
title_heading: "Internal Revenue Code"
number: "7409"
heading: "Action to enjoin flagrant political expenditures of section 501(c)(3) organizations"
release: "119-102"
url: "https://uscodex.org/usc/26/7409"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter A — Civil Actions by the United States"
---

# §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)](#a-2) are met, a civil action in the name of the [United States](/usc/26/7651.md?p=1) may be commenced at the request of the [Secretary](/usc/26/7701.md?p=a-11-B) to enjoin any [section 501(c)(3)](/usc/26/501.md?p=c-3) organization from further making [political expenditures](#c) 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)](/usc/26/501.md?p=c-3). Any action under this section shall be brought in the district court of the [United States](/usc/26/7651.md?p=1) for the district in which such organization has its principal place of business or for any district in which it has made [political expenditures](#c). The court may exercise its jurisdiction over such action (as provided in [section 7402(a)](/usc/26/7402.md?p=a)) separate and apart from any other action brought by the [United States](/usc/26/7651.md?p=1) against such organization.
  - (2) **Requirements—** An action may be brought under [subsection (a)](#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](#c) does not immediately cease, and
    - (B) the [Commissioner](/usc/26/7701.md?p=a-13) of Internal Revenue has personally determined that—
      - (i) such organization has flagrantly participated in, or intervened in ([including](/usc/26/7701.md?p=c) 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](#c).
- (b) **Adjudication and decree—** In any action under [subsection (a)](#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](/usc/26/7701.md?p=c) 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](#c),

  the court may enjoin such organization from making [political expenditures](#c) 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)](/usc/26/501.md?p=c-3).

- (c) **Definitions—** For purposes of this section, the terms “[section 501(c)(3)](/usc/26/501.md?p=c-3) organization” and “political expenditures” have the respective meanings given to such terms by [section 4955](/usc/26/4955.md).

## Source credit

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

## Notes

### Editorial Notes

### Prior Provisions

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