“IRS Examining 70 Section 501(c)(4) Groups, Some to Determine Social Welfare Purpose”

Bloomberg BNA: “The Internal Revenue Service is examining more than 70 tax code Section 501(c)(4) social welfare organizations, some to determine if social welfare is indeed their primary purpose, according to letters to and from IRS released Sept. 19 by Sen. Carl Levin (D-Mich.)….The letters also answered several key questions, such as why IRS has made the permissible standard for getting or keeping exemption as a 501(c)(4) that the group only needs to be ‘primarily’ engaged in social welfare, rather than requiring that it be ‘exclusively’ engaged in it.”

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