Lobbying and Political Activities of Tax-exempt Organizations: Hearings Before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundredth Congress, First Session, March 12 and 13, 1987, Volume 4
U.S. Government Printing Office, 1987 - Charitable uses, trusts, and foundations - 453 pages
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action affiliated amendment American amount apply assistance Association attempt believe benefit candidate Center Chairman PICKLE changes charitable Club Coalition Code Committee concerned Congress Congressional considered constitutional contributions corporation Court deductible direct educational efforts election engage entities examination example exempt organizations existing expenditures expenses fact Federal funds going grants hearings House income interest Internal Revenue Internal Revenue Code involved issues legislation LIBRARY limited lobbying activities lobbying and political March Means nonprofit operated participation percent person political activities political campaign present private foundations problem prohibited proposed public charities public policy question raised receive regulations represent restriction result rules SCHULZE Senator Service specific statement Subcommittee substantial tax-exempt organizations taxable testimony Thank tion United veterans views
Page 131 - ... organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or...
Page 82 - States, or a political subdivision of any of the foregoing with respect to legislation or proposed legislation of direct interest to the taxpayer, or (B) in direct connection with communication of information between the taxpayer and an organization of which he is a member with respect to legislation or proposed legislation of direct interest to the taxpayer...
Page 312 - ... to maintain true allegiance to the Government of the United States of America, and fidelity to its constitution and laws; to foster true patriotism; to maintain and extend the institutions of American freedom; and to preserve and defend the United States from all her enemies, whomsoever.
Page 80 - legislation", as used in this subdivision, includes action by the Congress, by any State legislature, by any local council or similar governing body, or by the public in a referendum, initiative, constitutional amendment, or similar procedure.
Page 34 - ... not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.
Page 3 - In order to assure the most productive use of the limited amount of time available to question hearing witnesses...
Page 59 - Yes," attach a statement 80a Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?
Page 131 - Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals...
Page 143 - However, the publication of books or the giving of lectures advocating a cause of a controversial nature shall not of itself be sufficient to deny an organization the exemption, if carrying on propaganda, or otherwise attempting, to influence legislation forms no substantial part of its activities, its principal purpose and substantially all of its activities being clearly of a nonpartisan, noncontroversial, and educational nature.