§ 501(h)(5)(C)

a disqualified organization

UNDECIDED

0 of 2 settled

  1. 1

    § 501(h)(5)(C)

    ALL OF
    “a member of an affiliated group of organizations (within the meaning of section 4911(f)(2))” needs Step 2 Two organizations are members of an affiliated group UNDECIDED
    “one or more members of such group is described in subparagraph (A) or (B)”
  2. 2

    § 4911(f)(2)

    Two organizations are members of an affiliated group

    ANY OF

    For purposes of paragraph (1), two organizations are members of an affiliated group of organizations but only if—

    “the governing instrument of one such organization requires it to be bound by decisions of the other organization on legislative issues, or” § 4911(f)(2)(A)
    “the governing board of one such organization includes persons who— are specifically designated representatives of another such organization or are members of the governing board, officers, or paid executive staff members of such other organization, and by aggregating their votes, have sufficient voting power to cause or prevent action on legislative issues by the first such organization.” § 4911(f)(2)(B)