A.3. Legislation Defined

(1) Legislation is defined to include the following:

a. Action by the Congress, any State legislature, any local council, or similar

legislative body, or by the public in a referendum, ballot initiative, constitutional amendment, or similar procedure. See Treas. Reg. 56.49112(d)(1).

b. Action by Indian tribal governments is also within the definition of legislation

since Indian tribal governments are treated as state governments pursuant to Section 7871 for purposes of Sections 4911 and 4945. See Section 7871(a)(7) and Treas. Reg. 305.7871-1(a)(8) and (9).

c. Proposed treaties to be submitted by the President to the Senate for its

advice and consent from the time the President's representative begins to negotiate its position with the prospective parties to the proposed treaty. See Treas. Reg. 56.4911-2(d)(1)(i).

d. Foreign as well as domestic laws. See Rev. Rul. 73-440, 1973-2 C.B. 177.

e. Actions during a legislative confirmation process, considering nominees for

certain non-elected government offices, such as judgeships and executive

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cabinet positions, constitute attempts to influence legislation within the meaning of Section 4945(d)(1). See Notice 88-76, 1988-2 C.B. 392.

(2) The definition of legislation does not include action by executive, judicial, or

administrative bodies such as school boards, housing authorities, sewer and water districts, zoning boards, and other similar federal, state, and local bodies whether elective or appointive. See Treas. Reg. 56.4911-2(d)(3) and (4).

(3) The definition of action is limited to the introduction, amendment, enactment,

defeat, or repeal of Acts, bills, resolutions, or similar items. See Treas. Reg. 56.4911-2(d)(2).

(4) Specific legislation, under Treas. Reg. 56.4911-2(d)(1)(ii), includes:

a. Legislation that has already been introduced in a legislative body; and

b. A specific legislative proposal that an organization either supports or

opposes.

(5) As to a referendum, ballot initiative, constitutional amendment, or other measure

that is placed on the ballot by petitions signed by a required number or percentage of voters, an item becomes specific legislation when the petition is first circulated among voters for signature. See Treas. Reg. 56.4911-2(d)(1)(ii).

(6) Specific legislation is illustrated by the following example.

Example: A private foundation based in State A states in its newsletter that State Z has passed a bill and that State A should pass such a bill. The organization urges readers to write their legislators in favor of such a bill. No such bill has been introduced into the legislature of State A. However, the private foundation has cited to and given its view on a specific legislative proposal. Further, the private foundation has encouraged its readers to act thereon. Consequently, the bill is considered specific legislation. See Treas. Reg. 56.4911-2(d)(1)(iii).