IRS issues proposed regulations on political activities of Section 501(c)(4) organizations

Overview

On November 29, 2013, the IRS published proposed regulations that are meant to clarify requirements for tax-exemption as a social welfare organization under Section 501(c)(4). The proposed regulations define “candidate-related political activity” and provide that the promotion of social welfare does not include this type of activity. The IRS is requesting comments on the proposed regulations and related issues.

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