In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the requirement, added by the Protecting Americans from Tax Hikes Act of 2015, that organizations must notify the IRS of their intent to operate under section 501(c)(4) of the Internal Revenue Code (Code). The text of those temporary regulations also serves as the text of these proposed regulations.
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Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the requirement, added by the Protecting America...
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81 FR 45088
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“Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization,” thefederalregister.org (July 12, 2016), https://thefederalregister.org/documents/2016-16337/requirement-to-notify-the-irs-of-intent-to-operate-as-a-section-501-c-4-organization.