In December 2015, we informed readers of the new requirement for 501(c)(4) social welfare organizations to notify the IRS upon formation. Enforcement of the requirement was delayed until the IRS was able to issue an appropriate form. The IRS recently announced that 501(c)(4) organizations may now register on the IRS
Continue Reading 501(c)(4) Social Welfare Organizations Must Provide Notice to the IRS
Form 1024
PATH Act Requires 501(c)(4) Organizations To Provide Notice To IRS After Formation
By Susan Leahy on
Posted in Tax
Under recent legislation, newly-created and certain existing 501(c)(4) social welfare organizations must file a notice with the IRS. In the past, social welfare organizations were not required to submit an application (Form 1024) to the IRS to be recognized as a tax-exempt organization but could “self-declare” exempt status, as long…
Continue Reading PATH Act Requires 501(c)(4) Organizations To Provide Notice To IRS After Formation