21st Century Taxation
IRC §501(c)(4) Information
Compiled by Professor Annette Nellen
The Sec. 501(c)(4) story: Program notes, AICPA Tax Insider, Nellen, 6/13/13
IRS Information on §501(c)(4)
Includes this statement (emphasis added): "Although the Service has been making an effort to refine and clarify this area, [section] 501(c)(4) remains in some degree a catch-all for presumptively beneficial non-profit organizations that resist classification under the other exempting provisions of the Code. Unfortunately, this condition exists because "social welfare" is inherently an abstruse concept that continues to defy precise definition"
o Life Cycle of a Social Welfare Organization – information on creating and organizing a 501(c)(4), application process, required filings, and various requirements to satisfy
o Social Welfare Organizations - Political Campaign Intervention (with several links to additional IRS resources)
o 1981 IRS training materials – "Social Welfare: What Does It Mean? How Much Private Benefit is Permissible? What is a Community?
o 1995 IRS training materials – "Political Organizations and 501(c)(4)"
o FY2003 training materials – "IRC 501(c)(4) Organizations"
- 2008 and 2009 training materials obtained by Tax Analysts per FOIA request and court order (Jan 2014)
- Other rulings - http://www.irs.treas.gov/uac/Rulings-and-Agreements-%E2%80%93-Part-7.
- IRS Information released June 24, 2013 on future handling of existing and new applications:
- IRS News Release 2013-62, June 24, 2013
- Letter 5228 letting applicants know of optional expedited process
- IRS memo of June 25, 2013 on the expedited process
- IRS memo of July 19, 2013 on amendment to expedited process
- Full Report
- Fact Sheet 2013-13. June 13,2013, IRS Offers New Streamlined Option for Certain 501(c)(4) Groups Caught in Application Backlog
Other Government Information on 501(c)(4) Organizations and Related Items
Timelines Related to the TIGTA Audit
Hearings and Related Reports
Other 501(c)(4) Issues
Section 501(c)(4) and Tax Reform
Last updated 5/4/14.