Congress Stymies Clear Rules For (c)(4) Organizations
New requirement created for notifying IRS of new groups; IRA rollover, other charitable incentives, made permanent
Members of Congress who were outraged that the IRS held up applications by conservative organizations for 501(c)(4) social welfare exemption, which arose in part because the IRS did not know what type and how much political activity is permitted for a (c)(4) organization, have prohibited the IRS from finalizing regulations defining the type and extent of permitted political activity before the 2016 Presidential election.
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