Prohibitions on fundraising for and donating to certain tax-exempt organizations (52 U.S.C. 30125(d)).

CFR · 2024-01-01 · US · Title 11

(a) (1) An organization that is described in 26 U.S.C. 501(c) and exempt from taxation under section 26 U.S.C. 501(a) and that makes expenditures or disbursements in connection with an election for Federal office, including expenditures or disbursements for Federal election activity; (2) An organization that has submitted an application for tax-exempt status under 26 U.S.C. 501(c) and that makes expenditures or disbursements in connection with an election for Federal office, including expenditures or disbursements for Federal election activity; or (3) An organization described in 26 U.S.C. 527, unless the organization is: (i) A political committee under 11 CFR 100.5; (ii) A State, district, or local committee of a political party; (iii) The authorized campaign committee of a State or local candidate; or (iv) A political committee under State law, that supports only State or local candidates and that does not make expenditures or disbursements in connection with an election for Federal office, including expenditures or disbursements for Federal election activity. (b) (1) An officer or agent acting on behalf of a State, district, or local committee of a political party; (2) An entity that is directly or indirectly established, financed, maintained or controlled by a State, district or local committee of a political party or an officer or agent acting on behalf of such an entity; or (3) An entity that is directly or indirectly established, financed, maintained, or controlled by

official document · source cfr-2024 · id 11:§ 300.37