Reg. § 1.504-1 Attempts to influence legislation; certain organizations formerly described in section 501(c)(3) denied exemption.
Section and this section apply to an organization that is exempt from taxation at any time after October 4, 1976, as an organization described in section , and that ceases to be described in that section because it—
(a) Is an action organization within the meaning of or , on account of activities occurring after October 4, 1976, or
(b) Is denied exemption under the provisions of section (see or ).
This section does not apply, however, to an organization that was described in section and (relating generally to churches) for its taxable year immediately preceding the first taxable year for which it is no longer an organization described in section . An organization to which section and this section apply shall not be treated as described in section at any time after the organization ceases to be described in section . Further, an organization denied treatment as an organization described in section under this section may not be treated as an organization described in section other than as an organization described in section . For rules relating to recognition of exemption after exemption is denied under section , .
[T.D. 8308, 55 FR 35592, Aug. 31, 1990]