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Final regulations: Notification to IRS, organizations operating under section 501(c)(4)

Organizations operating under section 501(c)(4)

The U.S. Treasury Department and IRS this afternoon released for publication in the Federal Register final regulations (T.D. 9873) concerning the requirement that organizations must notify the IRS of their intention to operate under section 501(c)(4).


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The final regulations [PDF 328 KB] finalize regulations that were proposed in July 2016 “without substantive change” and remove corresponding temporary regulations. The final regulations are scheduled to be published in the Federal Register on July 23, 2019.

The regulations concern rules that were enacted by the Protecting Americans from Tax Hikes Act of 2015 (PATH Act) that organizations must notify the IRS of their intent to operate under section 501(c)(4)—in general, certain civic leagues or organizations operated exclusively for the promotion of social welfare and certain local associations of employees.


For more information, contact a tax professional with KPMG’s Washington National Tax practice:

Ruth Madrigal | +1 202 533 8817 |

Preston Quesenberry | +1 202 533 3985 |

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