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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

 
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