January 21, 2014

On November 26, 2013, the Department of Treasury and Internal Revenue Service ("IRS") released proposed regulations regarding activities of Section 501(c)(4) social welfare organizations that will be treated as political activities.

The proposed regulations would replace the current facts and circumstances approach of determining political activity with a bright-line definition. Simultaneously, the IRS requests comments on several matters, including what proportion of a Section 501(c)(4) organization's activities must promote social welfare.

To read the full Alert, click here.