101 STAT. 1330-464 .;: JS. >i «
26 USC 6711 ^°^-
PUBLIC LAW 100-203—DEC. 22, 1987
i:* "(2) 50 percent of the aggregate cost of the offers and solicitaT*l tions referred to in subsection (a)(1) which occurred on such day and with respect to which there was such a failure. "(c) DEFINITIONS.—For purposes of this section— "(1) TAX-EXEMPT ORGANIZATION.—The term 'tax-exempt organization' means any organization which— "(A) is described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a), or "(B) is a political organization (as defined in section
- - 5 - 527(e)).
^ "(2) DAY ON WHICH FAILURE OCCURS.—The day on which any failure referred to in subsection (a) occurs shall be determined under rules similar to the rules of section 6710(d)." (b) CLERICAL AMENDMENT.—The table of sections for part I of subchapter B of chapter 68 is amended by adding at the end thereof the following new item: "Sec. 6711. Failure by tax-exempt organization to disclose that certain information or service available from Federal Government." (c) EFFECTIVE D A T E. — The amendments m a d e by this section shall apply to offers and solicitations after January 31, 1988. vkiCT£
PART II—POLITICAL ACTIVITIES
SEC. 10711. CLARIFICATION OF PROHIBITED POLITICAL ACTIVITIES. (a) GENERAL RULE. — The following provisions a r e each amended by striking o u t "on behalf of any c and i date " and inserting in lieu thereof "on behalf of (or in opposition to) any candidate": (1) Section 170(c)(2)(D). (2) Section 501(c)(3). .«. (3) Paragraph s (2) and (3) of section 2055(a). (4) Clauses (ii) and (iii) of section 2106(a)(2)(A). •" (5) Section 2522(a)(2). ' (6) Paragraph s (2) and (3) of section 25220)). (b)
f jra Oc
O F POLITICAL
ACTIVITIES.— (1) IN GENERAL. — Paragraph (2) of section 504(a) (relating to s t a t u s after organization ceases to qualify for exemption under section 501(c)(3) because of s u b s t a n t i a l lobbying) is amended to read a s follows: ,„ "(2) is not a n organization described in section 501(c)(3)— •i^ "(A) by reason of c a r r y i n g on propaganda, or otherwise 1^. a t t e m p t i n g, to influence legislation, or "(B) by reason of participating in, or i n t e r v e n i n g in, any .,,, political campaign on behalf of (or in opposition to) any ^y, candidate for public office,". jf^ (2) CLERICAL AMENDMENTS.— (A) The section heading for section 504 is amended by ..^ striking o u t "SUBSTANTIAL L O B BY I N G " and inserting in lieu thereof "SUBSTANTIAL L O B BY I N G O R B E CAUSE OF P O L I T I C A L ACT IV I T I E S ". (B) The table of sections for part I of subchapter F of to chapter 1 is amended by striking out " s u b s t a n t i a l lobbying" be i n the item r e l a t i n g to section 504 and inserting in lieu thereof " s u b s t a n t i a l lobbying or because of political activities".