Page:United States Statutes at Large Volume 101 Part 2.djvu/1264

 101 STAT. 1330-470

PUBLIC LAW 100-203—DEC. 22, 1987

"(b) DEFINITIONS AND SPECIAL RULES.—

"(1) DEFINITIONS.—For purposes of this section, the terms 'section 501(c)(3) organization', 'political expenditure', and 'organization manager' have the respective meanings given to such terms by section 4955. "(2) CERTAIN RULES MADE APPLICABLE.—The provisions of sections 6851(b), 6861(f), and 6861(g) shall apply with respect to any assessment made under subsection (a), except that determinations under section 6861(g) shall be made on the basis of 'Wiik- whether the requirements of subsection (a)(l)(B) of this section are met in lieu of whether jeopardy exists." (2) TECHNICAL AND CONFORMING AMENDMENTS.—


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26 USC 6091 note.

26 USC 4912.

(A) Clause (v) of section 6091(b)(l)(B) is amended by striking out "section 6851(a)" and inserting in lieu thereof "section 6851(a) or 6852(a)". (B) Paragraph (1) of section 6211(b) is amended by strik,, ing out "section 6851" and inserting in lieu thereof 'section ,'i 6851 or 6852". (C) Paragraph (1) of section 6212(c) is amended by striking out "section 6851" and inserting in lieu thereof "section 6851 or 6852". 13; f • (D) Subsection (a) of section 6213 is amended by striking out "section 6851 or section 6861" and inserting in lieu ••? thereof "section 6851, 6852, or 6861". (E) Section 6863 is amended— (i) by striking out "6851" in subsection (a) and inserting in lieu thereof "6851, 6852,", (ii) by striking out "6851 or 6861" in subsection (b)(3)(A) and inserting in lieu thereof "6851, 6852, or 6861", and (iii) by striking out "6851(a) or 6861(a)" and inserting in lieu thereof "6851(a), 6852(a), or 6861(a)". (F) Section 7429 is amended— (i) by striking out "6851(a)," each place it appears and inserting in lieu thereof "6851(a), 6852(a),', and (ii) by striking out "6851," each place it appears and inserting in lieu thereof "6851, 6852,". (G) Paragraph (3) of section 761 l(i) is amended by striking •out "or section 6861" and inserting in lieu thereof "section 6852 relating to termination assessments in case of political expenditures of section 501(c)(3), or 6861". (H) The table of sections for part I of subchapter 70 is amended by adding at the end thereof the following new item: "Sec. 6852. Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations." (c) EFFECTIVE DATE.—The amendments made by this section shall

take effect on the date of the enactment of this Act. SEC. 10714. TAX ON DISQUALIFYING LOBBYING EXPENDITURES. (a) GENERAL RULE.—Chapter 41 (relating to public charities) is amended by adding at the end thereof the following new section: "SEC. 4912. TAX ON DISQUALIFYING LOBBYING EXPENDITURES OF CERTAIN ORGANIZATIONS. "(a) TAX ON ORGANIZATION.—If an organization to which this section applies is not described in section 501(c)(3) for any taxable

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