Social Welfare Organizations

News & Analysis as of

IRS Proposes New Definition of “Political Activity” for Social Welfare Organizations

The initial comment period for the proposed regulations is drawing to a close on February 27, 2014. On November 29, 2013, the Internal Revenue Service (IRS) and the U.S. Department of the Treasury issued a Notice of...more

No, You Can’t Impose An Unknown Regulation On A Hospice Provider And Attempt To Retroactively Deny Payment

In December, 2013, the Pennsylvania Commonwealth Court ruled that a hospice facility’s due process rights were violated when the Department of Public Welfare (“DPW”) imposed an additional requirement without giving notice to...more

Public Concerns Lead IRS to Offer Expedited Process for New Social Welfare Organizations

A wide array of organizations can qualify to be recognized as exempt from federal income taxes. Most noted of late are those organizations which are structured to “promote social welfare” and which can seek tax-exempt status...more

New York Requires Social Welfare Organizations to Disclose Donors

Yesterday, New York Attorney General Eric Schneiderman announced that, effective immediately, new regulations will require non-profit organizations, such as 501(c)(4) organizations, making expenditures related to New York...more

Overlapping Public Disclosure Requirements Can Be Complicated

Much controversy attends the ability of tax exempt 501(c)(4) social welfare organizations to make expenditures in connection with candidates in U.S. elections....more

IRS Goes Political?

Citizens United helped spur the formation of IRS 501(c)(4) social welfare organizations that became engaged in independent political activities. ...more

6 Results
|
View per page
Page: of 1