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New Developments With 501(c)(4) Debate

By Gerry W. Beyer

IRS-100wi

The heated debate regarding the IRS’ treatment of Section 501(c)(4) exemption applications has gained more attention. Recently, a nonprofit filed aclaim asserting that its 501(c)(4) application was purposely not processed tocause undue delay. Another organization is challenging the 501(c)(4)regulations. The SenateFinance Committee held a hearing in which IRS commissioner Steven Miller, and formercommissioner provided testimony on the matters. The House also held a hearing, which contained testimony that the Treasury was notinvolved in the allegations and have cooperated with the investigation. However,Director Lois G. Lernerasserted her Fifth Amendmentright and refused to testify. 

See Further Developments in the 501(c)(4) Controversy, Charitable Planning, May 24, 2013.

Special thanks to Jim Hillhouse (Professional Legal Marketing (PLM, Inc.)) for bringing this article to my attention.

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Current Events, Income Tax and Professional Responsibility