California Code of Regulations
Title 2 - Administration
Division 6 - Fair Political Practices Commission
Chapter 2 - Definitions
Section 18217 - Nonprofit Organization as Controlled Committee
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) A nonprofit organization, as defined in subdivision (f), shall be considered a controlled committee, if both of the following apply:
(b) For purposes of subdivision (a)(1), a nonprofit organization which is tax-exempt under section 501 of the Internal Revenue Code, and which is not an organization described in section 527 of the Internal Revenue Code, is presumed not to be significantly influenced by a candidate, the candidate's agent, or any committee the candidate controls, if the organization complies with all of the factors set forth below:
(c) For purposes of subdivision (a)(2), a nonprofit organization which is tax-exempt under section 501 of the Internal Revenue Code, and which is not an organization described in section 527 of the Internal Revenue Code, is presumed not to be operated for political purposes if the organization complies with all of the factors set forth below:
(d) The presumptions set forth in subdivisions (b) and (c) can be rebutted by clear and convincing evidence that, notwithstanding compliance with all of the factors set forth in subdivisions (b) and (c), the organization is controlled by a candidate and operated for political purposes.
(e) A person who makes a donation to a nonprofit organization which is tax-exempt under section 501 of the Internal Revenue Code, and which is not an organization described in section 527 of the Internal Revenue Code, in reliance upon the organization's tax-exempt status, is not making a contribution unless the person knows or has reason to know that the organization is operated for political purposes.
(f) For purposes of this regulation, "nonprofit organization" means an organization which is characterized as an exempt organization under section 501 of the Internal Revenue Code, but which is not an organization formed or existing primarily for political purposes.
1. New section
filed 8-31-90; operative 9-30-90 (Register 90, No. 43).
2. Amendment
of subsection (a)(2) filed 7-22-2019; operative 8-21-2019 pursuant to Cal. Code
Regs., tit. 2, section
18312(e).
Submitted to OAL for filing pursuant to Fair Political Practices Commission v.
Office of Administrative Law, 3 Civil C010924, California Court of Appeal,
Third Appellate District, nonpublished decision, April 27, 1992 (FPPC
regulations only subject to 1974 Administrative Procedure Act rulemaking
requirements and not subject to procedural or substantive review by OAL)
(Register 2019, No. 30).
3. Amendment of subsections (a)(1) and (b)
filed 5-12-2021; operative 6-11-2021 pursuant to Cal. Code Regs., tit. 2,
section 18312(e).
Submitted to OAL for filing pursuant to Fair Political Practices Commission v.
Office of Administrative Law, 3 Civil C010924, California Court of Appeal,
Third Appellate District, nonpublished decision, April 27, 1992 (FPPC
regulations only subject to 1974 Administrative Procedure Act rulemaking
requirements and not subject to procedural or substantive review by OAL)
(Register 2021, No. 20).
Note: Authority cited: Section 83112, Government Code. Reference: Section 82016, Government Code.