Consistently low rates of voter turnout in U.S. elections demand remedy. Antiquated legislation limits the ability of nonprofits to contribute to nonpartisan voter engagement. The article focuses on one piece of such legislation, section 4945(f)(2) of the Internal Revenue Code. First, the article outlines the legislative history of this provision and highlights the racist and classist basis of its passage. Through discussion of the ongoing harm caused by section 4945(f)(2), the article demonstrates the need for reform of this provision.

中文翻译：

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IRC第4945（f）（2）条的五项要求

在美国大选中，选民的投票率一直较低，需要采取补救措施。过时的立法限制了非营利组织促进无党派选民参与的能力。该条款侧重于此类立法中的一项，即《国内税收法》第4945（f）（2）条。首先，本文概述了该规定的立法历史，并强调了该规定通过的种族主义和阶级主义基础。通过讨论第4945（f）（2）节所造成的持续损害，该条表明需要对该条款进行改革。