Revenue Ruling 86-95
Internal Revenue Service
1986-2 C.B. 73 (1986)
- Written by Daniel Clark, JD
Facts
A tax-exempt educational organization identified certain political issues of particular interest to its members. The organization sought to conduct public forums in various congressional districts for upcoming congressional elections. In each district, the forum would be open to all legally qualified candidates, each of whom would be given an equal opportunity to present his or her views. Questions would be prepared by a nonpartisan panel of experts and would target a broad range of issues of interest to the organization’s members. A moderator would run each forum, and the moderator’s sole duties would be to ensure that participants followed procedural rules and to state to the audience that the forum was not an endorsement of any candidate. The Internal Revenue Service considered whether conducting these forums would violate § 501(c)(3) of the Internal Revenue Code (code) and jeopardize the organization’s tax-exempt status.
Rule of Law
Issue
Holding and Reasoning ()
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