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*CHAPTER 23

Electioneering and Lobbying

§ 23.1 Election Campaign Involvement

(a) Permissible Campaign Involvement

§ 23.1 Election Campaign Involvement

(a) Permissible Campaign Involvement

p. 709. Add to second bullet, about 501(c)(4):

Promotion of social welfare does not include direct or indirect candidate-related political activity.¹

^*1 Proposed Reg. § 1.501(c)(4)-1(a)(1)(ii) issued November 27, 2013. See new materials for Chapter 6 added as a result of the IRS scrutiny of Tea Party and other activists groups applications for exemptions in 2012–13.

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