Page:United States Statutes at Large Volume 90 Part 2.djvu/252

 90 STAT. 1720 Ante, p. 1717.

28 USC 1507.

26 USC 7428 "°*^-

PUBLIC LAW 94-455—OCT. 4, 1976 actions brought under section 7428 of the I n t e r n a l Revenue Code of 1954". (9)(A) Chapter 92 of title 28, United States Code, is amended by adding at the end thereof the following new section: "§ 1507. Jurisdiction for certain declaratory judgments " The Court of Claims shall have jurisdiction to hear any suit for and issue a declaratory judgment under section 7428 of the I n t e r n a l Revenue Code of 1954.". (B) The table of sections for such chapter is amended by adding a t the end thereof the following new item: "1507. Jurisdiction for certain declaratory judgments." (c) EFFECTIVE DATE.—The amendments made by this section shall apply with respect to pleadings filed with the United States T a x Court, the district court of the United States for the District of Columbia, or the United States Court of Claims more than 6 months after the date of the enactment of this Act but only with respect to determinations (or requests for determinations) made after January 1, 1976. SEC. 1307. LOBBYING BY PUBLIC CHARITIES. (a) Loss OF E X E M P T S T A T U S. — (1) L o s s OF EXEMPT STATUS BECAUSE OF SUBSTANTIAL LOBBY-

26 USC 501.

iNG.—Section 501 (relating to exemption from income tax) is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: "(h) EXPENDITURES BY P U B L I C CHARITIES To INFLUENCE LEGISLATION.— " (1) GENERAL RULE. — I n the case of a n organization to which

this subsection applies, exemption from taxation under subsection (a) shall be denied because a substantial part of the activities of such organization consists of carrying on propaganda, or otherwise attempting, to influence legislation, b u t only if such organization normally— " (A) makes lobbying expenditures in excess of the lobbying ceiling amount for such organization for each taxable year, or " (B) makes grass roots expenditures in excess of the grass roots ceiling amount for such organization for each taxable year. " (2) DEFINITIONS. — For purposes of this subsection— "(A)

Post, p. 1723.

LOBBYING

EXPENDITURES.—The

term

'lobbying

expenditures' means expenditures for the purpose of infiuencing legislation (as defined in section 4911(d)). "(B)

LOBBYING CEILING AMOUNT.—The lobbying

ceiling

amount for any organization for any taxable year is 150 percent of the lobbying nontaxable amount for such organization for such taxable year, determined under section 4911. "(C)

GRASS ROOTS EXPENDITURES.—The term 'grass roots

expenditures' means expenditures for the purpose of influencing legislation (as defined in section 4911(d) without regard to paragraph (1)(B) thereof). " (D) GRASS ROOTS CEILING AMOUNT.—The g r a s s roots ceiling

amount for any organization for any taxable year is 150 percent of the grass roots nontaxable amount for such organization for such taxable year, determined under section 4911. " (3) ORGANIZATIONS TO W H I C H THIS SUBSECTION APPLIES.—This

subsection shall apply to any organization which has elected (in such manner and at such time as the Secretary may prescribe) to have the provisions of this subsection apply to such organiza-

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