1545-BN26 201904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Statutory Requirement to Notify the IRS of Intent to Operate as a Section 501(c)(4) Organization; Final and Temporary Regulations

The regulations prescribe the manner in which social welfare organizations must notify the IRS of their intent to operate under section 501(c)(4), as required by new section 506, added to the Internal Revenue Code by the Protecting Americans from Tax Hikes Act of 2015. The regulations will affect social welfare organizations established after December 18, 2015, and certain social welfare organizations existing on or before that date.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other 26 CFR 1 26 U.S.C. 506 and 7805 No Final and Temporary Regulations 07/12/2016 81 FR 45008 Final and Temporary Regulations Effective 07/08/2016 Final Action 06/00/2019 REG-101689-16 Drafter attorney: Chelsea Rubin (202) 317-5800 Reviewer attorney: Mary Jo Salins (202) 317-5800 Treasury attorney: Elinor Ramey (202) 622-1325 CC:EEE No None No No No Chelsea Rubin Attorney 1545 Internal Revenue Service IRS 202 317-6862 855 604-6083 chelsea.r.rubin@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224