Internal Revenue Bulletin:  2013-52 

December 23, 2013 

EXEMPT ORGANIZATIONS


Table of Contents

REG–134417–13REG–134417–13

These proposed regulations provide guidance to tax-exempt social welfare organizations on political activities related to candidates that will not be considered to promote social welfare. These regulations will affect tax-exempt social welfare organizations and organizations seeking such status. Comments are requested by February 27, 2014.


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