Читать книгу The Law of Tax-Exempt Healthcare Organizations - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 21

p. 218, note 188. Insert following existing text:

Citing this IRC provision, the IRS ruled that a business corporation maintaining a political action committee may not deduct as a business expense charitable contributions made to match its employees’ charitable gifts, inasmuch as its charitable gifts are intended to incentivize political contributions by its employees to the PAC; the agency stated that the corporation's gifts to its PAC and its matching charitable gifts are “inextricably linked,” so that the latter types of gifts are being made in connection with political campaigns (Priv. Ltr. Rul. 201616002).