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TREAS/IRS | RIN: 1545-BL65 | Publication ID: Fall 2013 |
Title: ●Social Welfare Organizations | |
Abstract: A nonprofit organization that is operated exclusively for the promotion of social welfare may qualify for tax-exempt status as a section 501(c)(4) social welfare organization. Under current regulations, there is some ambiguity as to what it means to be operated exclusively for the promotion of social welfare, particularly if an organization participates in some partisan campaign activities. Treasury and the IRS plan to issue clarifying guidance in this area. Similar clarifying guidance for labor organizations described in section 501(c)(5) and business leagues described in section 501(c)(6) will also be considered | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: Undetermined | Unfunded Mandates: No |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: Not Yet Determined |
Legal Deadline:
None |
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Timetable:
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Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Ruth Madrigal Office of Tax Policy Department of the Treasury 1500 Pennsylvania Avenue NW., Washington, DC 20220 Phone:202 622-2000 |