p. 180, carryover paragraph. Insert as last sentence:
Organizations that are tax-exempt health insurance issuers5.1 are also subject to the substantial part test.5.2
p. 195, fourth paragraph. Insert as last sentence:
Organizations that are exempt health insurance issuers124.1 are also subject to this rule.124.2
p. 198, n. 145. Delete text and insert:
Rev. Rul. 2007-41, 2007-1 C.B. 1421.
p. 203, complete paragraph. Delete last two sentences.
p. 203, last paragraph, first line. Delete and substitute:
The IRS continued with this initiative in connection with the 2008 and 2010 election cycles, investigating allegations
p. 206. Insert as third complete paragraph, before heading:
The IRS Chief Counsel's office determined that a public charity intervened in political campaigns where its web site included candidate questionnaires and endorsements. This came about because the material on the site of an affiliated social welfare organization that permissibly ...