Nonprofit Law Matters

Monthly Archives: July 2013

Bright Lines Project Submits Legislation to Congress to Fix Tax Law on Political Activity

Posted in Tax Treatment of Lobbying & Political Activities, Unions, Associations, Clubs & Other Tax-Exempt Organizations

There may be a silver lining to the crisis at the Internal Revenue Service, as the news of the last two months has revealed serious defects in the IRS administration of rules on political activity by tax-exempt organizations.  Take a look at www.brightlinesproject.org. For the last four years, the Bright Lines Project, sponsored first by OMB… Continue Reading

IRS Response to 501(c)(4) Scandal: Initial Assessment and Plan of Action

Posted in Formation & Tax Exempt Status, Tax Treatment of Lobbying & Political Activities, Unions, Associations, Clubs & Other Tax-Exempt Organizations

On June 24, 2013, Acting Commissioner of the IRS Daniel Werfel released a report titled “Charting a Path Forward at the IRS:  Initial Assessment and Plan of Action,” or, for the sake of brevity, the “Werfel Report.”  The Report responds to the Secretary of the Treasury’s request for a 30-day update on the IRS’s progress… Continue Reading