This script search US Code. View Rule
Menu Item - Home
Menu Item - Agenda Main page
Menu Item - Historical Agenda
Menu Item - Historical Agenda
Menu Item - Agenda Search
Menu Item - Agenda XML Reports
Menu Item - EO Dashboard
Menu Item - Reg Review
Menu Item - EO Agency lists
Menu Item - EO Search
Menu Item - EO Historical Reports
Menu Item - Review Counts
Menu Item - OIRA Letters
Menu Item - EOM 12866 Search
Menu Item - EO XML Reports
Menu Item - ICR Dashboard page
Menu Item - ICR Main page
Menu Item - ICR Search
Menu Item - ICR XML Reports
Menu Item - FAQ
Menu Item - Additional Resources
Menu Item - Contact Us
Search: Agenda Reg Review ICR

View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML

TREAS/IRS RIN: 1545-BL81 Publication ID: Spring 2014 
Title: Guidance Under Section 501(c)(4) 
Abstract: The proposed regulations provide guidance under section 501(c)(4) regarding qualification requirements for tax-exemption as a social welfare organization. The proposed regulations would amend current regulations by indicating that the promotion of social welfare does not include "candidate-related political activity," a term defined in detail in the proposed regulations. The proposed regulations also seek initial comments on other aspects of the section 501(c)(4) qualification requirements, including what proportion of an organization's activities must promote social welfare and whether other types of tax-exempt organizations, including section 501(c)(5) (labor) and section 501(c)(6) (business) organizations, should be subject to a similar standard. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 501   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  11/29/2013  78 FR 71535   
NPRM Comment Period End  02/27/2014 
Final Action  12/00/2014 
Additional Information: REG-134417-13 Drafting attorney: Amy Giuliano (202) 317-5800 Reviewing attorney: Susan D. Brown (202) 317-6000 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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4405,
Washington, DC 20224
Phone:202 317-5800
Fax:202 317-4815

About Us   Vertical Spacer Spacer Related Resources   Vertical Spacer Spacer Disclosure   Vertical Spacer Spacer Accessibility   Vertical Spacer Spacer Privacy Policy   Vertical Spacer Spacer Contact Us