Sanction Hearing and Related Materials: Hearing Before the Select Committee on Ethics in the Matter of Representative Newt Gingrich, One Hundred Fifth Congress, First Session : Transcript of Testimony and Materials Related to the Sanction Hearing Held in Washington, DC, on January 17, 1997U.S. Government Printing Office, 1997 - 556 lappuses |
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Alleged Violation ALOF American Campaign Academy American Civilization course associate attorney Baran Tr Ben Jones benefit Bethune campaign intervention candidate charitable Cole Committee's complaint conduct Congressional Congressman Gingrich Court Democratic described discussion dissemination documents educational Eisenach election entities Esquire September Ethics Committee exempt organizations exempt purposes facts Freedom Foundation funds goal GOPAC Goss groups House of Representatives inaccurate Internal Revenue Code Internal Revenue Service involved issues Kennesaw State College KSCF lectures legislation Lobby/PAC lobbying March 27 matter Mehlman Tr Mescon movement Newt Gingrich October October 31 PAC PAC partisan PELOSI political action committee political activity political campaign question regard Reinhardt College Renewing American Civilization replace the welfare Republican Respondent rules sanction Schiff Sierra Club special counsel staff standard Statement of Alleged tax law tax-deductible tax-exempt organizations testimony Voters Wash
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155. lappuse - ... 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...
451. lappuse - An organization may be educational even though it advocates a particular position or viewpoint so long as it presents a sufficiently full and fair exposition of the pertinent facts as to permit an individual or the public to form an independent opinion or conclusion. On the other hand, an organization is not educational if its principal function is the mere presentation of unsupported opinion.
474. lappuse - ... no substantial part of the activities of which is carrying on propaganda, or otherwise 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 any candidate for public office.
157. lappuse - action" organization if it participates or intervenes, directly or indirectly, in any political campaign on behalf of or in opposition to any candidate for public office.
156. lappuse - ... carrying on propaganda, or otherwise 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.
410. lappuse - In order to be exempt as an organization described in section 501 (c) (3), an organization must be both organized and operated exclusively for one or more of the purposes specified in such section. If an organization fails to meet either the organizational test or the operational test, it is not exempt.
476. lappuse - candidate for public office" means an individual who offers himself, or is proposed by others, as a contestant for an elective public office, whether such office be national, State, or local. Activities which constitute participation or intervention in a political campaign on behalf of or in opposition to a candidate include, but are not limited to, the publication or distribution of written or printed statements or the making of oral statements on behalf of or in opposition to such a candidate....
473. lappuse - For example, this paragraph (c)(2) excludes from grass roots lobbying under § 56.49112(b)(2) an organization's discussions of problems such as environmental pollution or population growth that are being considered by Congress and various State legislatures, but only where the discussions are not directly addressed to specific legislation being considered, and only where the discussions do not directly encourage recipients of the communication to contact a legislator, an employee of a legislative...
96. lappuse - This plainly means that the presence of a single noneducational purpose, if substantial in nature, will destroy the exemption regardless of the number or importance of truly educational purposes.
445. lappuse - ... no part of the net earnings of the organization may inure to the benefit of any private shareholder or individual, and no substantial part of its activities may be devoted to carrying on propaganda, or otherwise attempting, to influence legislation.