EXEMPT ORGANIZATIONS

Rev. Proc. 98–19, page 30. Organizations excepted from reporting lobbying ex- penditures. This procedure provides guidance to organizations exempt from taxation under Code section 501(a) on the application of amendments made to Code sections 162(e) and 6033(e) by section 13222 of the Omnibus Budget Reconciliation Act of 1993. Rev. Procs. 95–35 and 95–35A superseded.

Announcement 98–10, page 35. A list is given of organizations now classified as private foundations.