Sec. 136.
149 words·~1 min read·
/bill/114/hr/5485/pcs/section-136A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
None of the funds made available by this Act may be used by the Internal Revenue Service to make a determination that a church, an integrated auxiliary of a church, or a convention or association of churches is not exempt from taxation for participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public office unless— the Commissioner of Internal Revenue consents to such determination; not later than 30 days after such determination, the Commissioner notifies the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate of such determination; and such determination is effective with respect to the church, integrated auxiliary of a church, or convention or association of churches not earlier than 90 days after the date of the notification under paragraph (2).
Consent under paragraph
(1)may not be delegated.