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. In its year-end tax and appropriations work, Congress made several other changes with regard to (c)(4) organizations and extended several popular incentives for charitable giving, including making permanent the tax-free IRA roll-over provision for individuals age 70 ½ and...