IRS: Comments Filed by CLC and Democracy 21 on Behalf of Rep. Van Hollen regarding REG-134417-13 (relating to degree of permissible campaign intervention by social welfare organizations)
Comments submitted on behalf of Representative Chris Van Hollen, Public Citizen, Inc., Democracy 21 and the Campaign Legal Center in response to the Notice of Proposed Rulemaking REG-134417-13, ―Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities,‖ 78 Fed. Reg. 71535 (November 29, 2013). Comments address the question raised in the Notice of Proposed Rulemaking (NPRM) about the quantity of permissible campaign intervention by social welfare organizations under § 501(c)(4) of the Internal Revenue Code (IRC), 25 U.S.C. § 501(c)(4).