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§ 7.4 POLITICAL ACTIVITIES LIMITATION (b) Participation or Intervention

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p. 213, note 150. Insert following existing text:

The IRS ruled, however, that a nonprofit organization planning on conducting a series of ostensibly educational symposia failed to qualify for tax exemption because, as to the first of these events, representatives of only one political party, some of whom were candidates for public office, were invited to participate as speakers (Priv. Ltr. Rul. 201523021).

The Law of Tax-Exempt Healthcare Organizations

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