In this case, the Court addressed the ability, or lack thereof, to place monetary limitations on contributions to committees formed to support or oppose ballot measures.
In this case, the Court addressed the ability to publish and distribute anonymous campaign literature.
Parks Foundation v. Commissioner, unpublished 9th Cir. opinion
This opinion discusses when ads run by a private foundation refer to and reflect a view on a ballot measure.
INTERNAL REVENUE CODE (Title 26 of the U.S. Code)
IRC § 170(f)(6) Charitable, etc., contributions and gifts; disallowance of deduction in certain cases and specials rules; deductions for out-of-pocket expenditures.
IRC § 501(c)(3, 4, 5, and 6) Exemption on corporations, certain trusts, etc.; list of exempt organizations
IRC § 501(h)(7) Exemption from tax on corporations, certain trusts, etc.; expenditures by public charities to influence legislation; no effect on certain organizations.
IRC § 4911(d)(1)(A and B) Taxes on excess expenditures to influence legislation; influencing legislation; general rule.
IRC § 4912 Tax on disqualifying lobbying expenditures of certain organizations.
IRC § 6113 Disclosure of nondeductibility of contributions.
Treas. Reg. § 1.501(h)-1(a)(4) Application of the expenditure test to expenditures to influence legislation; introduction.
Treas. Reg. § 53.4945-2(a)(6) Propaganda influencing legislation; grants to public organizations that attempt to influence legislation.
Treas. Reg. § 56.4911 – 2(b)(1)(iii); 56.4911-2(b)(4)(I); 56.4911-2(c)(1)(iv) Lobbying expenditures, direct lobbying communication, and grass roots lobbying communication; influencing legislation: direct and grass roots lobbying communication defined; exceptions to the definitions of direct lobbying communication and grass roots lobbying communication.
IRS Notice 88-120 Disclosure of nondeductibility of contributions; public inspection of annual returns and applications for tax-exempt status; disclosure of the availability of material free of at nominal charge from the federal government.
CODE OF FEDERAL REGULATIONS
11 C.F.R. § 114.4(d) Disbursements for communications beyond the restricted class in connection with a federal election; registration and get-out-the-vote drives.