§10711

In the past 34 years Congress has amended section 170 more than 30 times,5 but these amendments have never suggested any 5See Pub. L. No. 99-514, secs. 142(d), 231(f), 301(b)(2), 1831, 100 Stat. at 2120, 2180, 2217, 2851 (1986); Pub. L. No. 100-203, sec. 10711(a)(1), 101 Stat. at 1330-464 (1987); Pub. L. No. 100-647, sec. 6001(a), 102 Stat. at 3683 (1988); Pub. L. No. 101-508, secs. 11801(a)(11), (c)(5), 11813(b)(10), 104 Stat. at 1388-520, 1388-523, 1388-554 (1990); Pub. L. No. 103-66, secs. 13

o influence legislation, * * * and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office. The later amendment of this provision by sec. 10711(a)(2) of the Omnibus Budget Reconciliation Act of 1987, Pub. L. 100-203, 101 Stat. 1330, 1330-464, does not affect the instant case. 9 “Exclusively”, in this context, means that there is no nonexempt purpose that is “substantial in nature”