Tax-Exempt Organizations' Lobbying and Political Activities Accountability Act of 1987

[AI summary unavailable — showing source text] Tax-Exempt Organizations' Lobbying and Political Activities Accountability Act of 1987 - Title I: Disclosure Requirements - Amends the Internal Revenue Code (IRC) to require tax-exempt organizations not eligible to receive tax-deductible charitable contributions to include in every written, broadcast, or telephone fundraising solicitation an express and conspicuous statement that gifts or contributions to the organization are not deductible as charitable contributions for Federal income tax purposes. Exempts from this requirement: (1) organizations having gross receipts of $100,000 or less; and (2) coordinated fundraising campaigns that solicit fewer than ten persons in a year. Fixes penalties for failure to comply with this disclosure requirement. Provides for public inspection, at organization offices, of both the annual returns and the application for recognition of exemption filed by tax-exempt organizations. Protects from disclosure the names and addresses of contributors. Requires that tax-exempt charitable entities (501(c)(3) organizations) provide annual information with respect to transfers and other transactions involving certain other tax-exempt organizations as the Secr…