Final regulations and removal of temporary regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2019-07-23
Effective date
2019-07-19
Treasury docket
TD 9873
Abstract
This document contains final regulations relating to the section 506 requirement, added by the Protecting Americans from Tax Hikes Act of 2015 (the PATH Act), enacted on December 18, 2015, that organizations described in section 501(c)(4) of the Internal Revenue Code (Code) must notify the IRS, no later than 60 days after their establishment, of their intent to operate under section 501(c)(4).