Parks Foundation v. Commissioner of Internal Revenue raises significant yet rarely addressed issues regarding the application of the Internal Revenue Code’s lobbying rules to private foundations and charitable organizations.
The IRS issued new guidance regarding the expedited application process for 501(c)(4) organizations. What do you need to know? Find out!
At the end of June, the Internal Revenue Service released the Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. This new form allows eligible organizations to file a much simpler application than the full Form 1023.
The IRS has yet to release a revised draft rule to regulate political activity, but IRS Commissioner John Koskinen has given a preview of what we might expect in an interview conducted by the Center for Public Integrity.
Thanks to all of your comments, the IRS will be revising its proposed regulation to define political activity for 501(c)(4) organizations.
IRS Commissioner John Koskinen made it clear that new regulations for 501(c)(4) organizations will not be issued any time soon.
In its proposed rule changes for 501c4s, the IRS claims that advocacy on nominees is already classified as partisan activity. Wrong.
Nonprofits ranging from Human Rights Campaign to the Maine Women’s Lobby urged the IRS to withdraw draft rules for 501(c)(4)s.
AFJ submitted in-depth comments to the IRS regarding its proposed rulemaking and circulated a sign-on letter.
The editorial board is wrong about the nature of the problem and wrong about the effect of the solution it endorses.