No (c)(4) status for entities connected to parties

The IRS has released rulings denying 501(c)(4) status to three different organizations, on the grounds that the organizations’ activities are “conducted primarily for the benefit of a political party and a private group of individuals, rather than the community as a whole.”

Though identifying information was redacted in the rulings, the IRS determined that all three organizations sought, as their primary activity, to train and recruit members of an (undisclosed) political party to run for public office. The letters are here, here, and here.

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