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: Fall 2015
Agenda Stage of Rulemaking: Proposed Rule
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
NPRM11/29/201378 FR 71535
NPRM Comment Period End02/27/2014
Second NPRM12/00/2015
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
Agency Contact
Stephanie Robbins
1111 Constitution Avenue NW.
Washington, DC 20224
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