---
kind: "section"
citation: "26 U.S.C. § 6852"
title: "26"
title_heading: "Internal Revenue Code"
number: "6852"
heading: "Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6852"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 70 — Jeopardy, Receiverships, Etc."
  - "Subchapter A — Jeopardy"
  - "Part I — Termination of Taxable Year"
---

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

- (a) **Authority to make—**
  - (1) **In general—** If the [Secretary](/usc/26/7701.md?p=a-11-B) finds that—
    - (A) a [section 501(c)(3)](/usc/26/501.md?p=c-3) organization has made political expenditures, and
    - (B) such expenditures constitute a flagrant violation of the prohibition against making political expenditures,

    the [Secretary](/usc/26/7701.md?p=a-11-B) shall immediately make a determination of any income tax payable by such organization for the current or immediately preceding [taxable year](/usc/26/7701.md?p=a-23), or both, and shall immediately make a determination of any tax payable under [section 4955](/usc/26/4955.md) by such organization or any manager thereof with respect to political expenditures during the current or preceding [taxable year](/usc/26/7701.md?p=a-23), or both. Notwithstanding any other provision of law, any such tax shall become immediately due and payable. The [Secretary](/usc/26/7701.md?p=a-11-B) 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](/usc/26/7701.md?p=a-23), 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](/usc/26/7701.md?p=a-23), the [Secretary](/usc/26/7701.md?p=a-11-B) shall determine the taxes for the period beginning on the 1st day of such current [taxable year](/usc/26/7701.md?p=a-23) and ending on the date of the determination under [paragraph (1)](#a-1) as though such period were a [taxable year](/usc/26/7701.md?p=a-23) of the organization, and shall take into account any prior determination made under this subsection with respect to such current [taxable year](/usc/26/7701.md?p=a-23).
  - (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](/usc/26/7701.md?p=a-23), or tax under [section 4955](/usc/26/4955.md) 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](/usc/26/7701.md?p=a-23) which is made after the due date of the organization’s return for such [taxable year](/usc/26/7701.md?p=a-23) (determined with regard to any extensions).
- (b) **Definitions and special rules—**
  - (1) **Definitions—** For purposes of this section, the terms “[section 501(c)(3)](/usc/26/501.md?p=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)](/usc/26/6851.md?p=b), [6861(f)](/usc/26/6861.md?p=f), and [6861(g)](/usc/26/6861.md?p=g) shall apply with respect to any assessment made under [subsection (a)](#a), except that determinations under [section 6861(g)](/usc/26/6861.md?p=g) shall be made on the basis of whether the requirements of [subsection (a)(1)(B)](#a-1-B) of this section are met in lieu of whether jeopardy exists.

## Source credit

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