Fundraising Expenses Should Be Part of Calculation of Tax on Political Expenditures
OCT. 23, 2008
ECC 200944042
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2009-23924
- Tax Analysts Electronic Citation2009 TNT 209-65
Citations: ECC 200944042
UILC: 501.42-00
Release Date: 10/30/2009
ID: CCA-102314-08
Office: * * *
From: * * *
Sent: Thursday, October 23, 2008 11:26 AM
To: * * *
Cc:
Subject: RE:
I just met with * * * regarding your question about the section 4955 issue.
For the most part, we agree with * * * characterization of the conversation yesterday. Namely, we believe that * * * was of the view that the fundraising materials should be considered when determining a potential PACI violation due to their tone and sheer volume. As such, we believe that the fundraising expenses should be included in the calculation of the 4955 excise tax.
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2009-23924
- Tax Analysts Electronic Citation2009 TNT 209-65