Page:United States Statutes at Large Volume 90 Part 2.djvu/256

 90 STAT. 1724

"Influencing legislation."

PUBLIC LAW 94-455—OCT. 4, 1976 " (B) any attempt to influence any legislation through communication with any member or employee of a legislative body, or with any government official or employee who may participate in the formulation of the legislation. " (2) EXCEPTIONS.—For purposes of this section, the term 'influencing legislation', with respect to a n organization, does not include— " (A) making available the results of nonpartisan analysis, study, or research; " (B) providing of technical advice or assistance (where such advice would otherwise constitute the influencing of legislation) to a governmental body or to a committee or other subdivision thereof in response to a written request by such body or subdivision, as the case may be; " (C) appearances before, or communications to, any legislative body with respect to a possible decision of such body which might affect the existence of the organization, its powers and duties, tax-exempt status, or the deduction of contributions to the organization; " (D) communications between the organization and i t s bona fide members with respect to legislation or proposed legislation of direct interest to the organization and such members, other than communications described in paragraph (3^; and (E) any communication with a government official or employee, other than — " (i) a communication with a member or employee of a legislative body (where such communication would otherwise constitute the influencing of legislation), or " ( i i) a communication the principal purpose of which is to influence legislation. "(3)

COMMUNICATIONS W I T H MEMBERS.—

" (A) A communication between an organization and any bona fide member of such organization to directly encourage such member to communicate as provided in paragraph (1) (B) shall be treated as a communication described in paragraph (1)(B). " (B) A communication between an organization and any bona fide member of such organization to directly encourage such member to urge persons other than members to communicate as provided m either subparagraph (A) or subparagraph (B) of paragraph (1) shall be treated as a communication described in paragraph (1)(A). " (e) OTHER DEFINITIONS AND SPECIAL RULES. — For purposes of t h i s

section— .

" (1) E X E M P T PURPOSE EXPENDITURES.—

26 USC 170.

" (A) IN GENERAL.—The term 'exempt purpose expenditures' means, with respect to any organization for any taxable year, the total of the amounts paid or incurred by such organization to accomplish purposes described in section 170(c) (2)(B) (relating to religious, charitable, educational, etc., purposes). " (B) CERTAIN AMOUNTS INCLUDED.—The term 'exempt p u r -

pose expenditures' includes— " (i) administrative expenses paid or incurred for purposes described in section 1 7 0 (c)(2)(B), and

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