Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization; Correction

tax-irs · IRS · Rule · Published 2016-09-23 · Effective 2016-09-23 · 81 FR 65542

Document

Document number: 2016-22939
Federal Register citation: 81 FR 65542
CFR reference: 26 CFR 1
Type: Rule
Action: Final and temporary regulations; correction.
Category: tax-irs
Sub-agency: IRS
Publication date: 2016-09-23
Effective date: 2016-09-23
Treasury docket: TD 9775

Abstract

This document contains a correction to final and temporary regulations (TD 9775) that were published in the Federal Register on July 12, 2016 (81 FR 45008). The final and temporary regulations are relating to the requirement, added by the Protecting Americans from Tax Hikes Act of 2015, that organizations must notify the IRS of their intent to operate under section 501(c)(4) of the Internal Revenue Code.

Source

Authoritative: Federal Register document
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