*(b) Legislative Activities

p. 196, note 26, seventh line. Delete the period; insert following closing quotation mark:

• (at 760, note 9).

p. 196, note 26. Delete text following the first period and substitute:

• Id.

p. 196, note 26. Insert as second paragraph:

• An organization formed to protect the human rights of “defenseless victims” from various forms of mind‐control attacks was denied recognition of exemption as a charitable entity primarily because one of its principal activities was advocation of legislation to prohibit or regulate use of attack weapons on the public (Priv. Ltr. Rul. 201430014).

p. 196. Insert as fourth complete paragraph:

Another way an organization can be classified as an action organization is where its purposes can be achieved only through enactment of legislation. For example, the IRS held that an organization formed to promote transparency in government through technology failed to qualify for tax exemption as a charitable entity because its primary activity is advocating adoption of a theory or doctrine that can become effective only by a legislative enactment.^26.1

*p. 197, first complete paragraph. Insert as third sentence:

On the basis of the principles illustrated in examples in the tax regulations, a court held that a communication refers to a ballot measure “if it either refers to the measure by name or, without naming it, employs terms widely used in connection with the measure or describes the content or effect of the measure.”^30.1

(b) Participation or Intervention

p. 213, note 150. Insert following existing text:

• The IRS ruled, however, that a nonprofit organization planning on conducting a series of ostensibly educational symposia failed to qualify for tax exemption because, as to the first of these events, representatives of only one political party, some of whom were candidates for public office, were invited to participate as speakers (Priv. Ltr. Rul. 201523021).

(g) IRS's Recent Enforcement Efforts

p. 218, first complete paragraph. Delete text following first sentence (including footnotes) and substitute:

This initiative is continuing by means of the use of IRS entities termed political activities referral committees (PARCs).¹⁸⁵

p. 218. Insert as second complete paragraph, before heading:

The IRS announced, on May 22, 2014, that the agency has begun work on a regulation project concerning the conduct of political campaign activities by public charities and other categories of exempt organizations. This development occurred in the aftermath of a proposal regarding political campaign activities by social welfare organizations,¹⁸⁶ which attracted intense criticism and was withdrawn.