Difference between revisions of "Internal talk:Public Policy Committee resolution"
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| − | Under IRC 4911, Tax on excess expenditures to influence legislation, the definition of influencing legislation can be found. There is a 25% tax on "excess lobbying expenditures of any organization". The lobbying nontaxable amount for any organization for any taxable year is the lesser of (A) $ 1,000,000 or (B) the amount determined under the following: |
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| − | If the exempt purpose expenditures are-- |
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| − | Not over $ 500,000 ....... |
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| − | The lobbying nontaxable amount is-- |
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| − | 20 percent of the exempt purpose expenditures. |
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| − | (d)Influencing legislation. |
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| − | (1)General rule. Except as otherwise provided in paragraph (2), for purposes of |
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| − | this section, the term "influencing legislation" means-- |
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| − | (A) any attempt to influence any legislation through an attempt to |
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| − | affect the opinions of the general public or any segment thereof, and |
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| − | (B) any attempt to influence any legislation |
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| − | through communication with any member or employee of a legislative body, or with |
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| − | any government official or employee who may participate in the formulation of |
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| − | the legislation. |
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| − | (2) |
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| − | Exceptions. For purposes of this section, the term "influencing legislation", |
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| − | with respect to an organization, does not include-- |
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| − | (A) |
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| − | making available the results of nonpartisan analysis, study, or research; |
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| − | (B) providing of technical advice or assistance |
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| − | (where such advice would otherwise constitute the influencing of legislation) to |
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| − | a governmental body or to a committee or other subdivision thereof in response |
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| − | to a written request by such body or subdivision, as the case may be; |
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| − | (C) appearances before, or communications to, |
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| − | any legislative body with respect to a possible decision of such body which |
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| − | might affect the existence of the organization, its powers and duties, |
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| − | tax-exempt status, or the deduction of contributions to the organization; |
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| − | (D) communications between the organization and |
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| − | its bona fide members with respect to legislation or proposed legislation of |
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| − | direct interest to the organization and such members, other than communications |
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| − | described in paragraph (3); and |
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| − | (E) |
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| − | any communication with a government official or employee, other than-- |
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| − | (i) a communication with a member or employee |
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| − | of a legislative body (where such communication would otherwise constitute the |
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| − | influencing of legislation), or |
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| − | (ii) a communication the principal purpose of which is to influence |
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| − | legislation. |
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| − | (3) Communications with members. |
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| − | (A) A communication between an organization and |
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| − | any bona fide member of such organization to directly encourage such member to |
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| − | communicate as provided in paragraph (1)(B) shall be treated as a communication |
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| − | described in paragraph (1)(B). |
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| − | (B) A communication between an organization and any bona fide member of such |
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| − | organization to directly encourage such member to urge persons other than |
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| − | members to communicate as provided in either subparagraph (A) or subparagraph |
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| − | (B) of paragraph (1) shall be treated as a communication described in paragraph |
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| − | (1)(A). |
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