An Administrator's Guide to California Private School Law

2451 Rev. Rul. 2007-41, 2007-25, Int. Rev. Bull. 1421. 2452 See Rev. Rul. 2007-41, 2007-25, Int. Rev. Bull. 1421, Situation 2. 2453 “Election Year Activities and the Prohibition on Political Campaign Intervention for Section 501(c)(3) Organizations”, IRS Fact Sheet, FS-2006-17 (February 2006), available at < https://www.irs.gov/newsroom/election-year-activities-and-the-prohibition-on-political-campaign- intervention-for-section-501c3-organizations .> 2454 “Election Year Activities and the Prohibition on Political Campaign Intervention for Section 501(c)(3) Organizations”, IRS Fact Sheet, FS-2006-17 (February 2006), available at https://www.irs.gov/newsroom/election-year-activities-and-the-prohibition-on-political-campaign-intervention- for-section-501c3-organizations . 2455 “Election Year Activities and the Prohibition on Political Campaign Intervention for Section 501(c)(3) Organizations”, IRS Fact Sheet, FS-2006-17 (February 2006), available at 2456 “Election Year Activities and the Prohibition on Political Campaign Intervention for Section 501(c)(3) Organizations”, IRS Fact Sheet, FS-2006-17 (February 2006), available at 2457 Rev. Rul. 72-512, 1972-2 C.B. 246. Distingused by General Counsel Memorandum, IRS GCM. 2458 American Campaign Academy v. Commissioner (U.S. Tax Ct. 1989) 92 T.C. 1053. 2459 Rev. & Tax Code, § 23701d, subd. (a). 2460 Gov. Code, §§ 86100-86118. 2461 Gov. Code, § 82039(a); Cal. Code Regs., tit. 2, § 18239. 2462 2 U.S.C. §§ 1601-1614. 2463 2 U.S.C. §§1603(a), 1604(a). 2464 2 U.S.C. §§1602(10). 2465 Citizens United v. Federal Election Commission (2010) 558 U.S. 310 [130 S.Ct. 876]. 2466 Pen. Code, §§ 319 & 320. 2467 Pen. Code, § 320.5, subd. (m). 2468 Pen. Code, § 320.5. 2469 Pen. Code, § 320.5. 2470 Pen. Code, § 320.5, subd. (c); see also Rev. & Tax. Code, §§ 23701a, 23701b, 23701d, 23701e, 23701f, 23701g, 23701k, 23701l, 23701t, & 23701w. 2471 Pen. Code, § 320.5, subd. (b).

2472 Pen. Code, § 320.5. subds. (b)(1)-(4). 2473 Pen. Code, § 320.5, subd. (b)(4)(A). 2474 Pen. Code, § 320.5, subd. (d). 2475 Pen. Code, § 320.5, subd. (b)(4)(A). 2476 Pen. Code, § 320.5, subd. (g). 2477 Pen. Code, § 320.6. 2478 Pen. Code, § 320.5, subds. (e) & (f)(1). 2479 Pen. Code, § 320.5, subd. (f)(2).

An Administrator’s Guide to California Private School Law ©2019 Liebert Cassidy Whitmore 739