Tag Archives: tax exempt status

Charting a Path Forward for Certain 501(c)(4) Organizations, and Perhaps Others

The IRS on Tuesday issued its eagerly anticipated 30-day report summarizing its initial review and assessment of “what went wrong” in connection with the IRS’s use of inappropriate criteria to screen exemption applications from Tea Party groups seeking recognition that they are 501(c)(4) social welfare organizations.  We had previously blogged on this here and here. … Continue Reading

Treasury Inspector General to IRS: Yes, That Was Wrong

Late yesterday afternoon, the Treasury Inspector General for Tax Administration released its eagerly awaited report on its investigation into the IRS’s use of inappropriate criteria for screening tax-exempt applications (“IG Report”). The Inspector General initiated its investigation after members of Congress raised concerns during the 2012 election cycle that the IRS was selectively enforcing the … Continue Reading

IRS Says: “That was wrong.”

“That was wrong. That was absolutely incorrect, it was insensitive and it was inappropriate. That’s not how we go about selecting cases for further review.” In an unexpected move that surprised some and angered others, Lois Lerner, Director of Exempt Organizations of the Internal Revenue Service, publicly apologized for the IRS’s mishandling of exemption applications … Continue Reading

‘Tis the Season!

Like the men and women in red suits ringing bells on street corners, press reports are springing up everywhere alleging that numerous 501(c)(4) social welfare groups—including groups on both sides of the aisle—have violated their tax-exempt status by spending too much time and money on political campaign activities during the recent campaigns. For any such … Continue Reading
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