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Treasury, IRS Will Issue Proposed Guidance for Tax-Exempt Social Welfare Organizations

November 26, 2013


The IRS announced today that the U.S. Department of the Treasury and the IRS will issue initial guidance regarding qualification requirements for tax-exemption as a social welfare organization under section 501(c)(4) of the Internal Revenue Code. This proposed guidance defines the term “candidate-related political activity,” and would amend current regulations by indicating that the promotion of social welfare does not include this type of activity. The proposed guidance also seeks initial comments on other aspects of the qualification requirements, including what proportion of a 501(c)(4) organization’s activities must promote social welfare.

IRS Exempt Organization Newsletter 2013-23

November 22, 2013


On November 19, the IRS released its Exempt Organization Newsletter, Issue Number 2013-23. Topics include the following:

  • IRS warns consumers of possible scams relating to relief of typhoon victims
  • Seminars from the 2013 Forums available at IRS Nationwide Tax Forums Online
  • 2014 PTIN renewal period underway for tax professionals
  • IRS Exempt Organization Newsletter 2013-22

    November 15, 2013


    On November 15, the IRS released its Exempt Organization Newsletter, Issue Number 2013-22. Topics include the following:

  • Looking for the 2012 Forms 990?
  • Revenue procedure provides details about inflation-adjusted items for 2014
  • 2014 PTIN renewal period underway for tax professionals
  • Register for upcoming EO workshop
  • IRS warns of pervasive telephone scam
  • IRS Exempt Organization Newsletter 2013-21

    November 7, 2013


    On October 25, the IRS released its Exempt Organization Newsletter, Issue Number 2013-21. Topics include the following:

  • Use Form 8822-B to notify IRS of a change of address or responsible party
  • Delayed start for PTIN renewal season
  • Reminder: Don’t include Social Security numbers on publicly disclosed forms
  • Work Opportunity Tax Credit expires soon
  • Register for EO workshops
  • IRS provides tax relief to victims of Colorado storms
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