The Law of Tax-Exempt Healthcare Organizations 2017 Cumulative Supplement, Fourth Edition + website

CHAPTER SEVENLobbying and Political Activities

1. § 7.1 Legislative Activities Limitation
   1. *(b) Legislative Activities
2. § 7.4 Political Activities Limitation
   1. (b) Participation or Intervention
   2. (g) IRS's Recent Enforcement Efforts
3. *§ 7.5 Business Expense Deduction Rules and Political Activities
4. *§ 7.8 Political Activities of Social Welfare Organizations

§ 7.1 LEGISLATIVE ACTIVITIES LIMITATION

*(b) Legislative Activities

p. 196, note 26, seventh line. Delete the period; insert following closing quotation mark:

• (at 760, note 9).

p. 196, note 26. Delete text following the first period and substitute:

• Id.

p. 196, note 26. Insert as second paragraph:

• An organization formed to protect the human rights of “defenseless victims” from various forms of mind‐control attacks was denied recognition of exemption as a charitable entity primarily because one of its principal activities was advocation of legislation to prohibit or regulate use of attack weapons on the public (Priv. Ltr. Rul. 201430014).

p. 196. Insert as fourth complete paragraph:

Another way an organization can be classified as an action organization is where its purposes can be achieved only through enactment of legislation. For example, the IRS held that an organization formed to promote transparency in government through technology failed to qualify for tax exemption as a charitable entity because its primary activity is advocating adoption of a theory or doctrine that can become effective only by a legislative enactment. ...