Which of the following policies applies to advertisements of electronic filing through broadcasting?

The correct choice indicates that both conditions regarding advertisements for electronic filing through broadcasting are important.

Firstly, pre-recorded broadcast advertisements related to electronic filing must be kept for one year after the last use. This requirement ensures there is a record of the advertising content, which can be reviewed by relevant authorities if necessary, helping to maintain accountability and compliance with advertising standards.

Moreover, while the need for broadcasts to be recorded might not be a direct requirement, the emphasis on maintaining these records allows for transparency and verification of the content that was communicated to the public. By adhering to these policies, organizations can safeguard themselves and comply with regulatory expectations, ensuring that all advertisements are in line with IRS guidelines and standards related to electronic filing.

Ensuring that materials are documented and preserved complements the regulatory framework, which exists to promote fair and responsible practices in the advertising of electronic tax filing services.