Minnesota Session Laws - 1987, Regular Session

  

                         Laws of Minnesota 1987 

                        RESOLUTION 4-H.F.No. 737 
 A resolution memorializing the President and Congress 
to prevent from taking effect the proposed Internal 
Revenue Service regulations that limit the lobbying 
activities by nonprofit organizations.  
    WHEREAS, nonprofit organizations play a legitimate and 
essential role in the debate of complicated and critical public 
policy issues; and 
    WHEREAS, the grass roots organizational and educational 
work of nonprofit organizations is important to democratic 
participation in the legislative process; and 
    WHEREAS, the Tax Reform Act of 1976 expanded and clarified 
the lobbying rights of nonprofit organizations; and 
    WHEREAS, the Internal Revenue Service now has proposed 
regulations interpreting this section that are contrary to 
Congressional intent and would severely limit the lobbying 
rights of nonprofit organizations; and 
    WHEREAS, the regulation's definition of lobbying is 
unfairly broad in that it includes most informational activities 
about public policy issues whether or not a related bill may be 
pending; and 
    WHEREAS, if adopted, the proposed regulations, which are 
retroactive to 1977, would cause undue hardship to nonprofit 
organizations, requiring increased record keeping and the 
recalculation and refiling of tax returns and subjecting them to 
unexpected excise taxes; and 
     WHEREAS, the proposed regulations, which threaten nonprofit 
organizations engaged in lobbying with the loss of their tax 
exempt status, would discourage donors from making gifts to 
these organizations; NOW, THEREFORE, 
     BE IT RESOLVED by the Legislature of the State of Minnesota 
that the President and Congress should prevent the proposed 
Internal Revenue Service regulations limiting the lobbying 
activities by public charities from taking effect and require 
that fair and reasonable regulations be developed.  
     BE IT FURTHER RESOLVED that the Secretary of State of 
Minnesota shall transmit enrolled copies of this memorial to the 
President of the United States, the President and the Secretary 
of the United States Senate, the Speaker and the Clerk of the 
United States House of Representatives, and to Minnesota's 
Senators and Representatives in Congress. 
    Filed April 9, 1987