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Congress prohibits IRS from defining (c)(4) limits

Congress prohibits IRS from defining (c)(4) limits

Congress prohibits IRS from defining (c)(4) limits

Congress has continued the prohibition on the Internal Revenue Service defining the limits of political activity for 501(c)(4) social welfare organizations in a provision buried deep within the 2,232-page Omnibus Spending Bill for 2018. It specifically provides that none of the funds made available by the Act may be used by the Department of Treasury, including the IRS, “to issue, revise, or finalize any regulation, revenue ruling, or other guidance not limited to a particular taxpayer relating to the standard which is used to determine whether an organization is operated exclusively for the promotion of social welfare for purposes of section 501(c)(4).” ( Div. E, Title I, Administrative...

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