Proxy tax

[wondersz1]

Интересен перевод фразы Proxy tax в следующем контексте:

Section 501(c)(4), 501(c)(5), and 501(c)(6) organizations. Is the organization subject to the section 6033(e) notice and reporting requirement and proxy tax? If "Yes," complete Schedule C, Part III

Может ли это быть "особые условия налогооблажения"?

[kath]

Organizations that do not provide notices of amounts of membership dues allocable to nondeductible lobbying expenditures are subject to tax (commonly called a PROXY TAX)

http://www.irs.gov/charities/article/0,,id=112907,00.html

[wondersz1]

Спасибо!