On August 10, the Congressional Research Service (CRS) released a legal analysis regarding 501(c)(4) organizations and federal gift taxes. The CRS concluded that existing gift tax laws may apply to contributions made to 501(c)(4) organizations, however, no clear legal precedent exists. New 501(c)(4) organizations have been established in concert with Super PACs. This is an attractive course to some political groups because it enables them to accept unlimited donations and keep contributors' identities anonymous. While the IRS has not enforced the gift tax on these contributions, in 2011, the agency submitted letters to several donors to 501(c)(4)s indicating that the federal gift tax may apply to their donations. After political pressure, the IRS determined it would only prospectively examine such donations, yet the agency has yet to enforce that policy. In the current heightened political environment, it is unclear how the IRS ultimately will treat such contributions and 501(c)(4) organizations that participate in the political process.