Читать книгу The Law of Tax-Exempt Healthcare Organizations - Bruce R. Hopkins - Страница 16

p. 218, first complete paragraph. Delete text following first sentence (including footnotes) and insert:

This initiative is continuing by means of the use of IRS entities termed political activities referral committees (PARCs).¹⁸⁵

p. 218. Insert as second complete paragraph:

The Treasury Inspector General for Tax Administration found that, between July 2015 and August 2016, 19 “high‐profile” referrals were forwarded to the PARC. The PARC evaluated these referrals, then recommended 10 of them for examination. More than one‐half of these recommended referrals involved exempt social welfare organizations. As of January 2018, five of the 10 examinations had not been initiated; there have not been any revocations or “other negative findings” as a result of examinations. TIGTA determined that the IRS “did not adequately document research related to the allegation[s], tax‐exempt laws evaluated, or the rationale behind decisions made.” This documentation was said to be “vital because the referrals are high profile, involve extremely sensitive allegations of impermissible political activity, and require a subjective analysis of often unique facts and circumstances of unverified information from the allegations.” TIGTA also reviewed a statistical sample of referrals from more than 6,500 referrals concerning tax‐exempt organizations received by the IRS between July 2015 and August 2016. It estimates that more than 1,000 referrals related to allegations of impermissible political activity were not forwarded to the PARC, although they met the IRS criteria for doing so.¹⁸⁶

p. 218. Insert as third complete paragraph, before heading:

The IRS announced, on May 22, 2014, that the agency had begun work on a regulation project concerning the conduct of political campaign activities by public charities and other categories of exempt organizations. This development occurred in the aftermath of a proposal regarding political campaign activities by social welfare organizations,^186.1 which attracted intense criticism and was withdrawn.

p. 218. Insert following first complete paragraph, before heading: