Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities (REG-134417-13)

Docket ID: IRS-2013-0038
Agency: Internal Revenue Service (IRS)
Parent Agency: Department of the Treasury (TREAS)
The proposed that provide guide to tax-exempt social welfare organizations on political activities related to candidates that will not be considered to promote social welfare.
RIN: 1545-BL81
Impacts and Effects: None
CFR Citation: 26 CFR 501
Priority: Substantive, Nonsignificant
UA and Regulatory Plan Information open glossary dialog  
Publication Period: Spring 2016
Agenda Stage of Rulemaking: Long-term Action
Major Rule: Undetermined
Legal Authorities: 26 U.S.C. 7805
Legal Deadlines: None
Government Levels Affected: No
Federalism Implications: No
Unfunded Mandates: Undetermined
Requires Regulatory Flexibility Analysis: No
Small Entities Affected: No
International Impacts: No
Included in Regulatory Plan: No
ActionDateFR Citation
Second NPRM (Suspended)
NPRM11/29/201378 FR 71535
NPRM Comment Period End02/27/2014
Docket Details open glossary dialog  
Related RINs: None
Related Dockets: None
Organization: CC:TEGE
Keyword(s): 501(c)(4)
Type: Rulemaking

Primary Documents

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Comment Period Closed
Feb 27, 2014 11:59 PM ET
Proposed Rule
Posted: 11/29/2013
ID: IRS-2013-0038-0001

Supporting Documents

No documents available.


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Comments Received*
Regulatory Timeline
Pre Rule
Current Stage
Proposed Rule
Current Stage
Final Rule
Current Stage
Long Term Action
Current Stage
Agency Contact
Stephanie Robbins
1111 Constitution Avenue NW.
Washington, DC 20224
*This count refers to the total comment/submissions received on this docket, as of 11:59 PM yesterday. Note: Agencies review all submissions, however some agencies may choose to redact, or withhold, certain submissions (or portions thereof) such as those containing private or proprietary information, inappropriate language, or duplicate/near duplicate examples of a mass-mail campaign. This can result in discrepancies between this count and those displayed when conducting searches on the Public Submission document type. For specific information about an agency’s public submission policy, refer to its website or the Federal Register document.