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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
Timetable:
Action Date FR Cite
NPRM  11/00/2013 
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