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Great Britain Electoral Law
Great Britain Electoral Law
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| 1 | Nothing in this subsection may be construed to establish, modify, or otherwise affect the definition of political activities or electioneering activities (including the definition of participating in, intervening in, or influencing or attempting to influence a political campaign on behalf of or in opposition to any candidate for public office) for purposes of the Internal Revenue Code of 1986. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 2 | (2) A corporation, trust, or community chest, fund, or foundation— § 170 (A) created or organized in the United States or in any possession thereof, or under the law of the United States, any State, the District of Columbia, or any possession of the United States; (B) organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals; (C) no part of the net earnings of which inures to the benefit of any private shareholder or individual; and (D) which is not disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 3 | The following organizations are referred to in subsection (a): * * * * * * * (3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 4 | For purposes of this subsection, the term “exempt function income” means any amount received as— (A) a contribution of money or other property, (B) membership dues, a membership fee or assessment from a member of the political organization, (C) proceeds from a political fundraising or entertainment event, or proceeds from the sale of political campaign materials, which are not received in the ordinary course of any trade or business, or (D) proceeds from the conducting of any bingo game (as defined in section 513(f)(2)), to the extent such amount is segregated for use only for the exempt function of the political organization. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
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