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 attorney Baran Tr Ben Jones Bethune campaign intervention candidate Chairman charitable Cole Committee's complaint conduct CONGRESS THE LIBRARY Congressional Court Democratic described discussion dissemination documents educational Eisenach election entities Esquire September Ethics Committee exempt organizations exempt purposes facts Freedom Foundation funds GOPAC Goss groups House of Representatives inaccurate Internal Revenue Code Internal Revenue Service involved issues Kennesaw State College KSCF lectures legislation LIBRARY OF CONGRESS Lobby/PAC lobbying March 27 matter Mehlman Tr Members of Congress Mescon movement Newt Gingrich October October 31 partisan PELOSI political action committee political activity political campaign question RARY regard Reinhardt College Renewing American Civilization Republican Respondent RESS rules sanction Schiff Sierra Club special counsel staff standard Statement of Alleged tax law tax-deductible tax-exempt organizations testimony voter 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...
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.
436. 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.
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.
456. lappuse - Contacts, or urges the public to contact, members of a legislative body for the purpose of proposing, supporting, or opposing legislation; or (b) Advocates the adoption or rejection of legislation.
456. lappuse - An organization is an action organization if it has the following two characteristics: (a) Its main or primary objective or objectives (as distinguished from its incidental or secondary objectives) may be attained only by legislation or a defeat of proposed legislation; and (b) it advocates, or campaigns for, the attainment of such main or primary objective or objectives as distinguished from engaging in nonpartisan analysis, study, or research and making the results thereof available to the public....
107. 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.
157. lappuse - An organization will be regarded as operated exclusively for one or more exempt purposes only if it engages primarily in activities which accomplish one or more of such exempt purposes specified in section 501(c)(3). An organization will not be so regarded if more than an insubstantial part of its activities is not in furtherance of an exempt purpose.
156. lappuse - Hearings before the Subcommittee on Oversight of the House Committee on Ways and Means, 96th Cong, 1st Sess, 5 (1979) (statement of Jerome Kurtz, Commissioner of Internal Revenue) (emphasis added).
216. lappuse - It claims the best education is self-education and considers that the belt work it can do among the colleges is by voluntary groups which organize themselves in various colleges and seek the benefit of the publication of its information. The fact that its aim may or may not resemble that of a political party does not of itself remove it from the category of an association...