PRINTER'S NO. 1227
No. 79 Session of 1987
INTRODUCED BY PISTELLA, JOHNSON, DALEY, KUKOVICH, MORRIS, CARN,
RITTER, TRELLO, FATTAH, STABACK, ITKIN, KOSINSKI, LINTON,
COLAFELLA, HAYDEN, JOSEPHS, DEAL AND VEON, APRIL 21, 1987
REFERRED TO COMMITTEE ON RULES, APRIL 22, 1987
A RESOLUTION
1 Memorializing the United States Internal Revenue Service to
2 withdraw certain rules relating to lobbying by public
3 charities.
4 WHEREAS, On November 5, 1986, the United States Internal
5 Revenue Service proposed certain rules relating to lobbying by
6 public charities which would have the effect of restricting
7 communications between legislators and nonprofit public
8 charities; and
9 WHEREAS, Participation by public charities in the legislative
10 process provides a benefit for the Nation and this Commonwealth
11 and is recognized as a right by section 1307 of the Tax Reform
12 Act of 1976 (Public Law 94-455, 90 Stat. 1720); and
13 WHEREAS, The proposed IRS rules go beyond the intent of the
14 Lobbying by Public Charities Act of 1976; and
15 WHEREAS, The proposed IRS rules redefine as lobbying many
16 traditional activities undertaken by public charities, thereby
17 penalizing them with new taxes; and
18 WHEREAS, The proposed IRS rules could reclassify as lobbying
1 public policy research and debate that may pertain to or lead to
2 future legislation; and
3 WHEREAS, The proposed IRS rules put unreasonable burdens on
4 private foundations and other donors so as to restrict their own
5 activities and discourage their support for public policy
6 research and advocacy; and
7 WHEREAS, Portions of the proposed IRS rules are retroactive
8 to January 1, 1977; therefore be it
9 RESOLVED, That the House of Representatives of the
10 Commonwealth of Pennsylvania memorialize the United States
11 Internal Revenue Service to withdraw its proposed rules,
12 Lobbying by Public Charities; and be it further
13 RESOLVED, That the House of Representatives memorialize the
14 United States Treasury Department to consult with public
15 officials and public charities to help IRS develop fair and
16 reasonable regulations that are consistent with the law; and be
17 it further
18 RESOLVED, That copies of this resolution be transmitted to
19 the United States Treasury Department, the Internal Revenue
20 Service and each member of Congress from Pennsylvania.
C12L82DGS/19870H0079R1227 - 2 -