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501(c)(4) Social Welfare Organizations

Gerald Nowotny - Law Office of Gerald R....

Hooked on a Feeling! The Benefits of 501(c)(4) Charitable Organizations

I seem to have been on a writing sabbatical for the last year. Over the course of the year, I have discovered a few new planning ideas to share going forward. From previous articles you already know that I grew up in the...more

Warner Norcross + Judd

Hot Topics for Private Clients and Family Offices from the 2024 Heckerling Institute on Estate Planning – Part Two

Warner Norcross + Judd on

In our previous blog post on the 2024 Heckerling Institute on Estate Planning, we highlighted some of the concepts and cases related to valuation that were discussed at the conference. In this second post, we share some of...more

ArentFox Schiff

Staying on Course: Navigating Election Year Issues for Exempt Organizations

ArentFox Schiff on

With the 2024 election cycle underway, it is important for exempt organizations to understand and comply with relevant restrictions on political campaign activities to safeguard their tax-exempt status and avoid triggering...more

Patterson Belknap Webb & Tyler LLP

501(c)(4) Organizations: Giving with an Edge

Many founders are familiar with tax-exempt charitable organizations. These nonprofit entities—which are commonly known by reference to Section 501(c)(3) of the Internal Revenue Code—are operated exclusively for a broad range...more

ArentFox Schiff

Section 501(c)(4) and the Social Welfare Organization

ArentFox Schiff on

On September 14, 2022, The New York Times published an article detailing the Chouinard family’s transfer of the majority of their ownership interests in Patagonia to a 501(c)(4) nonprofit organization....more

Cole Schotz

Charitable Planning Update: Yvon Chouinard Donates Patagonia Stock to Two Nonprofits

Cole Schotz on

Many of our clients are charitably inclined, and incorporate charitable planning into their overall estate planning. This can be as simple as making gifts to charities during life or via specific bequests in a Will....more

Burr & Forman

Notice Requirements for Social Welfare Organizations

Burr & Forman on

Section 501(c)(4) of the Internal Revenue Code (“IRC”) exempts from the federal income tax certain nonprofit corporations that are operated exclusively for the promotion of social welfare (commonly referred to as “Social...more

Foley Hoag LLP

Section 501(c)(4) Organizations Subject to IRS Notice Requirement

Foley Hoag LLP on

Nonprofit entities that intend to operate as tax-exempt organizations described in section 501(c)(4) of the Internal Revenue Code (Code) are subject to new reporting requirements with the IRS. Specifically, newly-enacted...more

Snell & Wilmer

New IRS Notice Requirement for 501(c)(4) Organizations ** September 6 Filing Deadline Fast Approaching **

Snell & Wilmer on

On July 8, 2016, the Internal Revenue Service (IRS) issued Revenue Procedure 2016-41 implementing a provision of the Protecting Americans from Tax Hikes Act of 2015 (the “PATH Act”). The provision, Section 405 of the PATH...more

Perkins Coie

New IRS Notification Requirement for Certain 501(c)(4)s

Perkins Coie on

The IRS published temporary proposed regulations on July 12, 2016 that will impact all 501(c)(4) social welfare organizations formed after July 8, 2016. The proposed regulations will also impact many existing 501(c)(4)...more

Holland & Knight LLP

Lobbying Restrictions for 501(c)(4)s Receiving Federal Grants, Loans or Other Awards - The Simpson Amendment

Holland & Knight LLP on

Although 501(c)(4) organizations have been in the news recently for potentially engaging in too much political activity, it is worth noting that a relatively obscure Senate amendment from 1995 prohibits lobbying by certain...more

Genova Burns LLC

Citizens United and the Surge of Political Non-Profits

Genova Burns LLC on

It has been five years since the U.S. Supreme Court decided Citizens United v. FEC. When the Supreme Court first decided the case, which allows individuals, corporations and special interest groups to spend unlimited...more

BakerHostetler

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

BakerHostetler on

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

Genova Burns LLC

IRS Goes Political?

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

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