Difference between revisions of "Internal talk:Public Policy Committee resolution"

From Wikimedia District of Columbia
Jump to navigation Jump to search
(format)
(format)
Line 1: Line 1:
 
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:
 
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:
 
If the exempt purpose expenditures are-- The lobbying nontaxable amount is--
 
Nott over $ 500,000 ....... 20 percent of the exempt purpose expenditures.
 
   
 
If the exempt purpose expenditures are--
 
  +
Not over $ 500,000 .......
  +
  +
The lobbying nontaxable amount is--
 
20 percent of the exempt purpose expenditures.
  +
 
(d)Influencing legislation.
 
(d)Influencing legislation.
 
 
 
(1)General rule. Except as otherwise provided in paragraph (2), for purposes of
 
(1)General rule. Except as otherwise provided in paragraph (2), for purposes of
 
this section, the term "influencing legislation" means--
 
this section, the term "influencing legislation" means--
+
 
(A) any attempt to influence any legislation through an attempt to
 
(A) any attempt to influence any legislation through an attempt to
 
affect the opinions of the general public or any segment thereof, and
 
affect the opinions of the general public or any segment thereof, and
+
 
(B) any attempt to influence any legislation
 
(B) any attempt to influence any legislation
 
through communication with any member or employee of a legislative body, or with
 
through communication with any member or employee of a legislative body, or with
 
any government official or employee who may participate in the formulation of
 
any government official or employee who may participate in the formulation of
 
the legislation.
 
the legislation.
 
 
 
(2)
 
(2)
 
Exceptions. For purposes of this section, the term "influencing legislation",
 
Exceptions. For purposes of this section, the term "influencing legislation",
 
with respect to an organization, does not include--
 
with respect to an organization, does not include--
+
 
(A)
 
(A)
 
making available the results of nonpartisan analysis, study, or research;
 
making available the results of nonpartisan analysis, study, or research;
+
 
(B) providing of technical advice or assistance
 
(B) providing of technical advice or assistance
 
(where such advice would otherwise constitute the influencing of legislation) to
 
(where such advice would otherwise constitute the influencing of legislation) to
 
a governmental body or to a committee or other subdivision thereof in response
 
a governmental body or to a committee or other subdivision thereof in response
 
to a written request by such body or subdivision, as the case may be;
 
to a written request by such body or subdivision, as the case may be;
+
 
(C) appearances before, or communications to,
 
(C) appearances before, or communications to,
 
any legislative body with respect to a possible decision of such body which
 
any legislative body with respect to a possible decision of such body which
 
might affect the existence of the organization, its powers and duties,
 
might affect the existence of the organization, its powers and duties,
 
tax-exempt status, or the deduction of contributions to the organization;
 
tax-exempt status, or the deduction of contributions to the organization;
+
 
(D) communications between the organization and
 
(D) communications between the organization and
 
its bona fide members with respect to legislation or proposed legislation of
 
its bona fide members with respect to legislation or proposed legislation of
 
direct interest to the organization and such members, other than communications
 
direct interest to the organization and such members, other than communications
 
described in paragraph (3); and
 
described in paragraph (3); and
+
 
(E)
 
(E)
 
any communication with a government official or employee, other than--
 
any communication with a government official or employee, other than--
+
 
(i) a communication with a member or employee
 
(i) a communication with a member or employee
 
of a legislative body (where such communication would otherwise constitute the
 
of a legislative body (where such communication would otherwise constitute the
 
influencing of legislation), or
 
influencing of legislation), or
+
 
(ii) a communication the principal purpose of which is to influence
 
(ii) a communication the principal purpose of which is to influence
 
legislation.
 
legislation.
  +
 
 
(3) Communications with members.
 
(3) Communications with members.
+
 
(A) A communication between an organization and
 
(A) A communication between an organization and
 
any bona fide member of such organization to directly encourage such member to
 
any bona fide member of such organization to directly encourage such member to
 
communicate as provided in paragraph (1)(B) shall be treated as a communication
 
communicate as provided in paragraph (1)(B) shall be treated as a communication
 
described in paragraph (1)(B).
 
described in paragraph (1)(B).
+
 
(B) A communication between an organization and any bona fide member of such
 
(B) A communication between an organization and any bona fide member of such
 
organization to directly encourage such member to urge persons other than
 
organization to directly encourage such member to urge persons other than

Revision as of 20:56, 27 February 2014

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:

If the exempt purpose expenditures are-- Not over $ 500,000 .......

The lobbying nontaxable amount is-- 20 percent of the exempt purpose expenditures.

(d)Influencing legislation.

(1)General rule. Except as otherwise provided in paragraph (2), for purposes of this section, the term "influencing legislation" means--

(A) any attempt to influence any legislation through an attempt to affect the opinions of the general public or any segment thereof, and

(B) any attempt to influence any legislation through communication with any member or employee of a legislative body, or with any government official or employee who may participate in the formulation of the legislation.

(2) Exceptions. For purposes of this section, the term "influencing legislation", with respect to an organization, does not include--

(A) making available the results of nonpartisan analysis, study, or research;

(B) providing of technical advice or assistance (where such advice would otherwise constitute the influencing of legislation) to a governmental body or to a committee or other subdivision thereof in response to a written request by such body or subdivision, as the case may be;

(C) appearances before, or communications to, any legislative body with respect to a possible decision of such body which might affect the existence of the organization, its powers and duties, tax-exempt status, or the deduction of contributions to the organization;

(D) communications between the organization and its bona fide members with respect to legislation or proposed legislation of direct interest to the organization and such members, other than communications described in paragraph (3); and

(E) any communication with a government official or employee, other than--

(i) a communication with a member or employee of a legislative body (where such communication would otherwise constitute the influencing of legislation), or

(ii) a communication the principal purpose of which is to influence legislation.

(3) Communications with members.

(A) A communication between an organization and any bona fide member of such organization to directly encourage such member to communicate as provided in paragraph (1)(B) shall be treated as a communication described in paragraph (1)(B).

(B) A communication between an organization and any bona fide member of such organization to directly encourage such member to urge persons other than members to communicate as provided in either subparagraph (A) or subparagraph (B) of paragraph (1) shall be treated as a communication described in paragraph (1)(A).