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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

Timetable:

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 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