public office or whose election the person conducting 
the activity or making the expenditure in question 
expressly proposes, supports, or opposes. 
‘‘(2) ELECTION.—The term ‘election’ means a 
process culminating in a vote by the public to deter-
mine whether a candidate will serve in a public of-
fice, including primary, general, special, and runoff 
elections, nominations by caucus, convention, or 
other means, and recall and confirmation votes. 
‘‘(3) PAID MASS MEDIA ADVERTISING.— 
‘‘(A) IN GENERAL.—The term ‘paid mass 
media advertising’ means communication to the 
general public placed for a fee on one of the fol-
lowing media operated by another person: a 
broadcast, cable, or satellite facility, newspaper, 
magazine, outdoor advertising facility, mass 
mailing service, telephone bank, or another per-
son’s web site or internet communications serv-
ice. 
‘‘(B) MASS
MAILING.—The term ‘mass 
mailing’ means— 
‘‘(i) a mailing by United States mail 
or facsimile, 
‘‘(ii) of more than 500 pieces of mail 
matter of an identical or substantially 
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similar nature within any 30-day period, 
and 
‘‘(iii) that is not voter education mate-
rials. 
‘‘(4) POLITICAL
USE
OF
RESOURCES.—The 
term ‘political use of resources’— 
‘‘(A) means— 
‘‘(i) the provision any of an organiza-
tion’s resources, tangible or intangible, in-
cluding monetary or in-kind, goods, serv-
ices, or facilities, by gift, loan, sale, rental, 
or any other method of transfer to another 
person or entity, if— 
‘‘(I) the transferee uses such re-
sources to support or oppose any can-
didate’s election to public office, 
‘‘(II) such use is reasonably fore-
seeable, and 
‘‘(III) if the transferor has not 
taken reasonable steps to prevent such 
use, 
‘‘(ii) any other transfer that is a re-
portable contribution related to one or 
more candidates for elective public office, 
to a political party, or (unless the transfer 
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is restricted so that it must not be used to 
support political intervention) to any other 
political organization within the meaning 
of section 527(e)(1), and 
‘‘(iii) any other use of an organiza-
tion’s resources in support of or opposition 
to a candidate, if not specifically allowed 
under a Revenue Ruling or other Federal 
tax authority, and 
‘‘(B) does not include a transfer that is— 
‘‘(i) made in a transaction in which 
the fair market value of goods or services 
provided by the organization does not ex-
ceed the value of the consideration received 
in exchange, 
‘‘(ii) similar to other transactions con-
ducted by the organization, and 
‘‘(iii) without preference for or against 
any candidate. 
‘‘(d) REGULATIONS.—The Secretary shall prescribe 
such regulations and other guidance as may be appro-
priate or necessary to carry out the purposes of this sec-
tion.’’. 
(c) CONFORMING AMENDMENTS.— 
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(1) The heading for subchapter C of chapter 42 
of such Code is amended by adding at the end the 
following: ‘‘; Political Intervention’’. 
(2) The table of sections for such subchapter C 
is amended by adding at the end the following: 
‘‘Sec. 4956. Political intervention.’’. 
(3) The item in the table of subchapters of such 
chapter 42 relating to subchapter C is amended to 
read as follows: 
‘‘SUBCHAPTER C. POLITICAL EXPENDITURES OF SECTION 501(c)(3) 
ORGANIZATIONS; POLITICAL INTERVENTION.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to contributions made in taxable 
years beginning after December 31, 2021. 
Æ 
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