Political Campaign Activities by Tax-Exempt Organizations

*p. 657, paragraph, second line. Insert affirmatively following not.

*p. 657, paragraph, fourth line. Insert tax following The.

*p. 657, paragraph, sixth line. Insert and state following federal.


*(a) Scope of the Proscription

*p. 659, second complete paragraph, second line. Insert recognition of following deny.

(b) Participation or Intervention

p. 659, last paragraph. Insert footnote at end of last sentence:

16.1The use of one or more PARCs was announced in mid-2015, in a memorandum from the Director, Exempt Organizations Division (TEGE-04-0715-0018 (July 17, 2015)), where it was stated that a PARC consists of three General Schedule grade 14 managers, who will receive “appropriate training” and serve as committee members for two years. A PARC is to review and recommend referrals for audit in an “impartial and unbiased manner.” The “inventory volume of political activities referrals” will determine the number of PARCs established and the time commitment required of the members of a PARC. It is not known whether the PACI is continuing by that name and thus whether use of PARCs is an element of an ongoing PACI.

(c) Voter Education Activities

p. 666, note 53. Insert following existing ...

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