IRS Issues Proposed Rules to Curtail Political Nonprofits

This article addresses many of these questions in three areas: the prohibition on political campaign activities of IRC 501(c)(3) organizations, the taxation of ...

IRS issues initial guidance to curb political activity by 501(c)(4 ...

Bulletin detailing the IRS' proposed rule addressing permissible political activities by 501(c)(4) organizations.

IRS Must End Misuse of Nonprofits to Hide Political Spending But ...

The nonpartisan government watchdog group praised the Internal Revenue Service for taking steps to stop the misuse of social welfare groups to hide political ...

IRS Threatens to Curb Criticism of IRS and Bureaucratic ...

That's because the IRS's proposed regulation defines even unelected government officials, like agency heads and judges, as “candidates” if they ...

Exempt organizations revenue rulings - IRS

Archive of revenue rulings published by the Internal Revenue Service on issues of interest to tax-exempt organizations.

IRS ISSUES PROPOSED REGULATIONS DEFINING POLITICAL ...

On November 29, 2013, the Internal Revenue Service issued proposed regulations addressing certain political – or politically tinged – activities by ...

Election Checklist for 501(c)(3) Public Charities - Alliance for Justice

The law allows charities to engage in a wide variety of nonpartisan election- related activities, including voter registration and education as well as ballot ...

Elective Payment of Applicable Credits; Elective ... - Federal Register

This document contains final regulations concerning the election under the Inflation Reduction Act of 2022 to treat the amount of certain tax credits as a ...

Exempt organizations notices | Internal Revenue Service

This notice sets forth current standards that a limited liability company (LLC) must satisfy to receive a determination letter recognizing it as tax-exempt.

The IRS is not enforcing the law on political nonprofit disclosure ...

The IRS has failed time and time again to address blatant violations of the law by 501(c)(4) groups, despite being alerted.

Shadow Money Trail • OpenSecrets

Patriot Majority posts record fundraising and spending. Read more... IRS Issues Proposed Rules to Curtail Political Nonprofits. Nov 26, 2013. The IRS and ...

Dark Money Groups Operate With Impunity While The Government ...

Dark money groups are political organizations that masquerade as social welfare nonprofits under section 501(c)(4) of federal tax law.

ACLU Urges House to Kill Bill that Could Give Trump Admin Power ...

Under H.R. 9495, any tax-exempt organization that criticizes the government could have its status stripped away arbitrarily by a designation ...

IRS proposal on non-profit political activity criticized - USA Today

Conservative, liberal and nonpartisan groups have complained about IRS' proposed rules.

Proposed Regs Define Candidate-Related Political ... - Tax Notes

The IRS has published proposed regulations (REG-134417-13) that provide guidance on political activities related to candidates that don't promote social ...

IRS hit from all sides on nonprofits - POLITICO

Will a record-breaking amount of criticism force the Obama administration's hand to soften proposed new rules for political nonprofits?

Nonprofit Issues

Nonprofit Issues® has been a leading provider of news, programming and insight on nonprofit law and governance for more than 30 years.

Federal Tax Law - Tax Cuts and Jobs Act

The Tax Cuts & Jobs Act, signed into law by President Trump on Dec. 22, 2017, included numerous provisions that affect the work of nonprofits and the people ...

IRS Reform Law Expands Mandatory Electronic Filing of Nonprofit ...

Before enactment of the Taxpayer First Act, only some tax-exempt nonprofit organizations with total assets of $10 million or more as well as ...

Top 25 Comments on IRS Proposed Political Activity Rules: #11

... organizations, the adoption of the proposed rules would severely restrict the advocacy and civic activities of 501(c)(6) trade associations …