Page:United States Statutes at Large Volume 80 Part 1.djvu/103

 80 STAT.]

PUBLIC LAW 89-368-MAR. 15, 1966

67

"(1) advertising in a convention program of a political party, or in any other publication if any part of the proceeds of such publication directly or indirectly inures (or is intended to inure) to or for the use of a political party or a political candidate, "(2) admission to any dinner or program, if any part of the proceeds of such dinner or program directly or indirectly inures (or is intended to inure) to or for the use of a political party or a political candidate, or "(3) admission to an inaugural ball, inaugural gala, inaugural parade, or inaugural concert, or to any similar event which is identified with a political party or a political candidate. " (b) DEFINITIONS.—For purposes of this section— "(1) POLITICAL PARTY.—The term 'political party' means— " (A) a political party; " (B) a National, State, or local committee of a political party; or " (C) a committee, association, or organization, whether incorporated or not, which directly or indirectly accepts contributions (as defined in section 271(b)(2)) or make expenditures (as defined in section 271(b)(3)) tor the purpose of influencing or attempting to influence the selection, nomination, or election of any individual to any Federal, State, or local elective public office, or the election of presidential and vice-presidential electors, whether or not such individual or electors are selected, nominated, or elected. "(2)

68A Stat. 82. 26 USC 271.

PROCEEDS INURING TO OR FOR THE USE OF POLITICAL CANDI-

DATES.—Proceeds shall be treated as inuring to or for the use of a political candidate only if— " (A) such proceeds may be used directly or indirectly for the purpose of furthering his candidacy tor selection, nomination, or election to any elective public office, and " (B) such proceeds are not received by such candidate in the ordinary course of a trade or business (other than the trade or business of holding elective public office). "(c)

CROSS REFERENCE.—

"For disallowance of certain entertainment, etc., expenses, see section 274." (b) CLERICAL AMENDMENT.—The table of sections for such part

IX is amended by adding at the end thereof the following new item: "Sec. 276. Certain indirect contributions to political parties."

(c) EFFECTIVE DATE.—The amendments made by subsections (a) and (b) shall apply to taxable years b e ^ n n i n g after December 31, 1965, but only with respect to amounts paid or incurred after the date of the enactment of this Act. SEC. 302. BENEFITS AT AGE 72 FOR CERTAIN UNINSURED VIDUALS.

INDI-

(a) MONTHLY BENEFITO.—Title II of the Social Security Act is amended by adding at the end thereof the following new section: " B E N E F I T S A T AGE 72 FOR CERTAIN UNINSURED INDIVIDUALS

"Eligibility "Sec. 228. (a) Every individual who— "(1) has attained the age of 72, " (2)(A) attained such age before 1968, or (B) has not less than 3 quarters of coverage, whenever acquired, for each calendar year elapsing after 1966 and before the year in which he attained such age,

42 USC 401-427.

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