The Law of Tax-Exempt Organizations + Website, 2017 Cumulative Supplement, 11th Edition

CHAPTER TWENTY-TWO

Legislative Activities by Tax-Exempt Organizations

1. *§ 22.3 Lobbying by Charitable Organizations
2. § 22.6 Legislative Activities of Business Leagues

*§ 22.3 LOBBYING BY CHARITABLE ORGANIZATIONS

*(b) Concept of Lobbying

*p. 629, first complete paragraph, second line. Insert communications that are following between.

*(d) Expenditure Test

*p. 633, third complete paragraph. Insert as last sentence:

On the basis of the principles illustrated in examples in the tax regulations, a court held that a communication refers to a ballot measure “if it either refers to the measure by name or, without naming it, employs terms widely used in connection with the measure or describes the content or effect of the measure.”^71.1

§ 22.6 LEGISLATIVE ACTIVITIES OF BUSINESS LEAGUES

(a) Business Expense Deduction Disallowance Rules

*p. 644, first paragraph, second line. Insert footnote following with:

^170.1 The IRS is of the view that this phrase is to be construed broadly (e.g., Priv. Ltr. Rul. 201616002), citing Snow v. Comm'r, 416 U.S. 500 (1974); Conopco v. United States, 572 F.3d 162 (3rd Cir. 2009); and General Mills v. United States, 554 F.3d 727 (8th Cir. 2009); one court of appeals has ruled it should be read narrowly (Boise Cascade v. United States, 329 F.3d 751 (9th Cir. 2003)).

p. 646, note 196. Delete third sentence and substitute:

This $50 amount is indexed for inflation; for tax years beginning in 2017, the amount is $113 (Rev. Proc. 2016-55, 2016-45 I.R.B. ...