Читать книгу The Law of Tax-Exempt Healthcare Organizations - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 23

*p. 224. Insert as last paragraph:

The Department of the Treasury and the IRS, in 2013, issued proposed regulations concerning political campaign activities conducted by tax‐exempt social welfare organizations.^220.1 The Department of the Treasury and the IRS planned, in its stead, to develop proposed regulations regarding political campaign activities conducted by all categories of exempt entities. This plan was thwarted when Congress, in the fiscal year 2016 appropriations bill, prohibited issuance of tax‐law guidance concerning candidate‐related political activity.^220.2 This prohibition is in the fiscal year 2017 appropriations legislation,^220.3 fiscal year 2018 appropriations legislation,^220.4 fiscal year 2019 appropriations legislation,^220.5 fiscal year 2020 appropriations legislation,^220.6 and fiscal year 2021 legislation.^220.7