Overview of IRS Proposal for c4s and AFJ Response
Feb. 27, 2014—More than 250 organizations & individuals signed our letter to the IRS urging it to withdraw proposed rule changes.
Separately, AFJ submitted comments in the same spirit as the letter but containing much more technical analysis of the proposed rules.
- Read AFJ comments (PDF)
- Read President Nan Aron’s statement on the proposal
- Read Aron’s January 2014 article in The Nation: The IRS Swings on Dark Money but Misses the Target
Overview of the IRS Proposal
Right before Thanksgiving in 2013, the Treasury Department and IRS issued proposed rules to clarify the definition of political activity for 501(c)(4) nonprofit organizations. While the new rules definitely draw bright lines, Alliance for Justice believes they will erect obstacles to citizen participation in our democracy.
In its attempt to define what kinds of activity are “political” and therefore cannot be counted toward a 501(c)(4) nonprofit organization’s social welfare purpose, Treasury and the IRS have drawn a very deep and troubling line in the sand. Among our concerns, the proposed rules would define as political a host of election-related activities commonly conducted by 501(c)(4)s, including:
- campaign advertising
- voter registration
- get-out-the-vote efforts
- voter guides
- candidate questionnaires
Alliance for Justice is raising awareness of the full impact of these rules. We want to make sure the voices of the 80,000+ 501(c)(4)s are heard in the rulemaking process. Lend your voice now. Join our sign-on letter to the IRS.
Learn more about the IRS Proposal:
- Q&A on the IRS Proposal
- Analysis of IRS Proposal from Trister, Ross, Schadler, and Gold
- Alliance for Justice Responds: Our statement on the IRS proposal
- All About 501c4s
- Full text of proposed IRS rules
- The IRS Proposal and 501(c)(3)s
AFJ in the Media on the IRS Rules
- AFJ President Nan Aron in The Nation: The IRS Swings on Dark Money but Misses the Target
- New York Times editorial in favor of the IRS rules citing AFJ and our response
- New York Times: Both Sides Object to I.R.S. Plan to Restrict Nonprofits’ Political Activity
- USA Today: Voter registration could be curtailed under IRS rule
LISTEN: Click on the slide below to hear Mike Trister and Abby Levine explain what the draft rules would mean for nonprofits in this recording of our 12/17 briefing.
Note: The introduction by Nan Aron was not recorded.