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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 

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.

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
Action Date FR Cite
NPRM by Cross-Reference to Temporary Regulations  07/12/2016  81 FR 45088   
NPRM by Cross-Reference to Temporary Regulations Comment Period End  10/11/2016 
Final Action  09/00/2017 
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