Entries Tagged as 'social welfare organizations'
July 18th, 2016 · Comments Off on New Electronic Registration Form for 501(c)(4) Social Welfare Organizations · Form 8976, Notification, Section 501(c)(4) Organization
Legislation enacted at the end of 2015 added Internal Revenue Code Section 506, which requires an organization to notify the IRS of its intent to operate as a Section 501(c)(4) organization. The IRS has developed a new form, Form 8976, that organizations should use to provide this notification. Who is required to file? This […]
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Tags:Notification Requirement·social welfare organizations
May 20th, 2013 · Comments Off on Charities/501(c) (3) and Social Welfare Organizations/501(c) (4): What’s the Difference? · Charity, Loss of Tax-Exempt Staus, social welfare 501(c)(4)
What is the difference between a charity which is tax-exempt under IRC Section 501(c) (3) and Social Welfare Organization tax-exempt under IRC Section 501(c) (4)? Per the Regulations, a 501(c)(4) organization is one that is operated exclusively for the promotion of social welfare if it is primarily engaged in promoting in some way the […]
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Tags:charitable organizations·lobbying·political activity·social welfare organizations·tax-exempt status