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

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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...

Please see full Publication below for more information.

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Topics:  501(c)(4), Exempt Organizations, IRS, Non-Profits

Published In: Elections & Politics Updates, Nonprofits Updates, Tax Updates

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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