,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #ccj  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #e1 #bjai,mr4 
,lank=d introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[ *>itable  
organizations to make /atem5ts relat+ to
 political campaigns if su* /atem5ts are
 made 9 ! ord9>y c\rse ( c>ry+ out its  
tax exempt purpose4  #a4 ,%ort title    
,?is ,act may be cit$ z ,! ,free ,spee* 
,fairness ,act4  #b4 ,all[+ #eja7;c77#c7
 organization to make /atem5ts relat+ to
 political campaign 9 ord9>y c\rse (    
c>ry+ out its tax exempt purpose  7a7 ,9
 g5]al ,section #eja ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subsection3  7s7  
,special rule relat+ to political       
campaign /atem5ts ( organization        
describ$ 9 subsection 7c77#c7  7#a7 ,9  
g5]al ,= purposes ( subsection 7c77#c7 &
 sections #agj7;c77#b71 #bjee1 #bajf1   
#bebb1 & #diee1 an organization %all n  

fail to be treat$ z organiz$ & op]at$   
exclusively = a purpose describ$ 9      
subsection 7c77#c71 nor %all x be deem$ 
to h p>ticipat$ 91 or int]v5$ 9 any     
political campaign on behalf ( 7or 9    
opposition to7 any c&idate = public     
(fice1 solely because ( ! cont5t ( any  
/atem5t :i*--  7,a7 is made 9 ! ord9>y  
c\rse ( ! organization's regul> &       
cu/om>y activities 9 c>ry+ out its      
exempt purpose1 &  7,b7 results 9 !     
organization incurr+ n m ?an de m9imis  
increm5tal exp5ses4  4  7b7 ,effective  
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s end+ aft] !  
date ( ! enactm5t ( ?is ,act4