IRS Issues Proposed Regulations Regarding Section 501(c)(4) Organizations


In This Issue:

- Proposed Regulations

- Comments Solicited

- What You Should Do Now

- For More Information

- Excerpt from Proposed Regulations:

The proposed regulations are designed to reduce the need to conduct fact-intensive inquiries by replacing this test with more definitive rules. These new rules center on the definition of “candidate-related political activity.” The proposed regulations state that the promotion of social welfare does not include direct or indirect candidate-related political activity. The proposed regulations define “campaign related political activity” as...

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