Nathan Boyce
Bryan Cave Leighton Paisner (Bryan Cave)
Articles
Proposed revisions to Section 501(C)(4) Regulations
USA - September 23 2014 Currently, Treasury Regulation Section 1.501(c)(4)-1 provides for exemption under Section 501(c)(4) for an organization that is “operated exclusively…
Churches in politics
USA - April 29 2013 Organizations that are exempt under section 501(c)(3) of the Code may not participate or intervene in "any political campaign on behalf of…
Update on group exemptions
USA - January 25 2013 The group exemption process allows a “central organization” that is itself exempt under Code Sec. 501(c) to obtain a group exemption for its…
Politics in church
USA - September 21 2012 Congress and the IRS have made it clear that 501(c)(3) organizations may not participate or intervene in “any political campaign on behalf of (or in opposition to) any candidate for public office.”
Possible tightening of qualification requirements for social welfare organizations
USA - August 9 2012 This past March 2012, critics from both major political parties called for changes to the rules governing what qualifies as a social welfare organization, also known as a 501(c)(4) organization.
