Internal Revenue Service July 23, 2019 – Federal Register Recent Federal Regulation Documents

Regulations on the Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization
Document Number: 2019-15614
Type: Rule
Date: 2019-07-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to the section 506 requirement, added by the Protecting Americans from Tax Hikes Act of 2015 (the PATH Act), enacted on December 18, 2015, that organizations described in section 501(c)(4) of the Internal Revenue Code (Code) must notify the IRS, no later than 60 days after their establishment, of their intent to operate under section 501(c)(4).