must not be used to support political intervention) to any other political organization within the meaning of section 527(e)(1), and (iii) any other use of an organization’s resources in support of or opposition to a candidate, if not specifically allowed under a Revenue Ruling or other Federal tax authority, and (B) does not include a transfer that is— (i) made in a transaction in which the fair market value of goods or services provided by the organization does not exceed the value of the consideration received in exchange, (ii) similar to other transactions conducted by the organization, and (iii) without preference for or against any candidate. (d) Regulations The Secretary shall prescribe such regulations and other guidance as may be appropriate or necessary to carry out the purposes of this section. . (c) Conforming amendments (1) The heading for subchapter C of chapter 42 of such Code is amended by adding at the end the following: