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TREAS/IRS | RIN: 1545-BN26 | Publication ID: Spring 2019 |
Title: Statutory Requirement to Notify the IRS of Intent to Operate as a Section 501(c)(4) Organization; Final and Temporary Regulations | |
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: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 506 and 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-101689-16 Drafter attorney: Chelsea Rubin (202) 317-5800 Reviewer attorney: Mary Jo Salins (202) 317-5800 Treasury attorney: Elinor Ramey (202) 622-1325 CC:EEE | |
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 |