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Revenue Ruling 74-574

1974-2 C.B. 161 (1974)

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Revenue Ruling 74-574

Internal Revenue Service
1974-2 C.B. 161 (1974)

Facts

A noncommercial, nonprofit broadcasting corporation aired religious, educational, and public-interest programs. The corporation was subject to the federal Communications Act of 1934. To comply with the act, the corporation gave all qualified candidates for public office free air time to present their views to the public. The corporation treated all qualified candidates equally. The corporation did not endorse any candidate or offer any commentary on the candidates’ messages. The Internal Revenue Service issued a revenue ruling to clarify its position as to whether the corporation could qualify as an exempt organization under § 501(c)(3) of the Internal Revenue Code (code).

Rule of Law

Issue

Holding and Reasoning ()

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