The IRS will reach out to 501(c)(4) organizations next year to make sure they are complying with rules that limit the political activities of such groups. The new look at compliance will be in addition to an ongoing program to assure compliance by 501(c)(3) organizations. Whereas 501(c)(4) (“social welfare”) entities may be involved in political campaigns as long as it is not their “primary purpose,” 501(c)(3) organizations are barred from any intervention in political campaigns. The new outreach effort will try to educate the nonprofit community about the rules for permissible political activity. “It’s not a compliance initiative yet,” the IRS said, “but we are prepared to be looking at these cases” if the IRS uncovers evidence of improper activity. The IRS also is monitoring whether all 527 groups that are required to disclose their activities actually are doing so.