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TREAS/IRS RIN: 1545-BL81 Publication ID: Fall 2013 
Title: ●Guidance Under Section 501(c)(4) 
Abstract: The proposed regulations provide guidance under section 501(c)(4) relating to the measurement of an organization's primarily activity and whether it is operated primarly for the promotion of social welfare, including guidance relating to political campaign intervention. 
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: Undetermined 
CFR Citation: 26 CFR 501   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2013 
Additional Information: REG-134417-13 Drafting attorney: Amy Giuliano (202) 622-6070 Reviewing attorney: Susan D. Brown (202) 622-6000 Treasury attorney: Ruth Madrigal (202) 622-0224 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Amy F. Giuliano
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4405,
Washington, DC 20224
Phone:202 317-5800
Fax:202 317-4815
Email: amy.f.giuliano@irscounsel.treas.gov