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Abstract: 

As the Senate sets about considering the nomination of Judge John Robert to serve on the U.S. Supreme Court, it is an appropriate time to consider what, if any, role family foundations may play in this area. The IRS recently posted on its website a reminder that some tax-exempt organizations may engage in limited lobbying aimed at influencing the nomination or confirmation of potential judges to the federal courts, including the Supreme Court. However, the rules on such lobbying vary, depending on the type of exempt organization.

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