1545-BL81 201404 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance Under Section 501(c)(4) Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage Undetermined Undetermined 26 CFR 501 26 USC 7805 No NPRM 11/29/2013 78 FR 71535 NPRM Comment Period End 02/27/2014 Final Action 12/00/2014 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 No None No No No Amy Giuliano F. 1545 Internal Revenue Service IRS 202 317-5800 202 317-4815 amy.f.giuliano@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4405, Washington DC 20224