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TREAS/IRS | RIN: 1545-BN25 | Publication ID: Fall 2016 |
Title: Requirement to Notify the IRS of Intent to Operate as a Section 501(c)(4) Organization | |
Abstract:
The regulations prescribe the manner in which social welfare organizations must notify the IRS of their intent to operate under section 501(c)(4), as required by new section 506, added to the Internal Revenue Code by the Protecting Americans from Tax Hikes Act of 2015. The regulations will affect social welfare organizations established after December 18, 2015, and certain social welfare organizations existing on or before that date. |
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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: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-101689-16 NPRM Drafter attorney: Chelsea Rubin (202) 317-5800 Reviewer attorney: Amy Giuliano (202) 317-5800 Treasury Attorney: Elinor Ramey (202) 622-1325 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: Chelsea Rubin Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-5800 Fax:855 604-6083 Email: chelsea.r.rubin@irscounsel.treas.gov |