The Law of Tax-Exempt Healthcare Organizations, 3rd Edition

CHAPTER SEVEN

Lobbying and Political Activities

• § 7.1 Legislative Activities Limitation
• § 7.4 The Political Activities Limitation
  • (b) Participation or Intervention
  • (g) IRS's Recent Enforcement Efforts
• § 7.6 Internet Activities
  • (a) Attempts to Influence Legislation
• § 7.8 Political Activities of Social Welfare Organizations

§ 7.1 LEGISLATIVE ACTIVITIES LIMITATION

p. 180, carryover paragraph. Insert as last sentence:

Organizations that are tax-exempt health insurance issuers^5.1 are also subject to the substantial part test.^5.2

§ 7.4 THE POLITICAL ACTIVITIES LIMITATION

p. 195, fourth paragraph. Insert as last sentence:

Organizations that are exempt health insurance issuers^124.1 are also subject to this rule.^124.2

(b) Participation or Intervention

p. 198, n. 145. Delete text and insert:

Rev. Rul. 2007-41, 2007-1 C.B. 1421.

(g) IRS's Recent Enforcement Efforts

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

§ 7.6 INTERNET ACTIVITIES

(a) Attempts to Influence Legislation

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 ...