,,ii  ,cal5d> ,no4 #cac #aac? ,,congress
  #b;d ,session  ,h4 ,r4 #chfe  ,,9 ,,! 
,,s5ate ,,( ,,! ,,unit$ ,,/ates         
,febru>y #bg1 #bjad,receiv$2 read ! fir/
 "t  ,m>* #c1 #bjad,read ! second "t &  
plac$ on ! cal5d>  ,,an ,,act  ,to      
prohibit ! ,int]nal ,rev5ue ,s]vice f   
modify+ ! /&>d = det]m9+ :e!r an        
organization is op]at$ exclusively = !  
promotion ( social welf>e = purposes (  
section #eja7;c77#d7 ( ! ,int]nal       
,rev5ue ,code ( #aihf4  #a4 ,%ort title 
,?is ,act may be cit$ z ! ,/op ,t>get+ (
 ,political ,beliefs by ! ,,irs ,act (  
#bjad4  #b4 ,applicable /&>d =          
det]m9ations ( :e!r an organization is  
op]at$ exclusively = ! promotion (      
social welf>e  7a7 ,9 g5]al ,! /&>d &   
def9itions z 9 effect on ,janu>y #a1    
#bjaj1 :i* are us$ to det]m9e :e!r an   
organization is op]at$ exclusively = !  
promotion ( social welf>e = purposes (  
section #eja7;c77#d7 ( ! ,int]nal       
,rev5ue ,code ( #aihf %all apply =      
purposes ( det]m9+ ! /atus (            

organizations "u section #eja7;c77#d7 ( 
! ,int]nal ,rev5ue ,code ( #aihf aft] ! 
date ( ! enactm5t ( ?is ,act4  7b7      
,prohibition on modification ( /&>d ,!  
,secret>y ( ! ,treasury may n 7nor may  
any delegate ( su* ,secret>y7 issue1    
revise1 or f9alize any regulation       
7includ+ ! propos$ regulations publi%$  
at #gh ,f$4 ,reg4 #gaece 7,novemb] #bi1 
#bjac771 rev5ue rul+1 or o!r guidance n 
limit$ to a p>ticul> taxpay] relat+ to !
 /&>d & def9itions specifi$ 9 subsection
 7a74  7c7 ,application to organizations
 ,except z provid$ 9 subsection 7d71 ?is
 section %all apply ) respect to any    
organization claim+ tax exempt /atus "u 
section #eja7;c77#d7 ( ! ,int]nal       
,rev5ue ,code ( #aihf :i* 0 creat$ on1  
be=e1 or aft] ! date ( ! enactm5t ( ?is 
,act4  7d7 ,sunset ,?is section %all n  
apply aft] ! "o-ye> p]iod beg9n+ on !   
date ( ! enactm5t ( ?is ,act4  ,pass$ ! 
,h\se ( ,repres5tatives ,febru>y #bf1   
#bjad4,k>5 ,l4 ,haas1,cl]k  ,m>* #c1    
#bjad,read ! second "t & plac$ on !     

cal5d>