WASHINGTON - The Treasury Department and IRS announced new regulations “regarding qualification requirements for tax-exemption as a social welfare organization,” that is, 501c4 organizations. The IRS specifies what sorts of activities will henceforth be regarded as political activity, including, but not limited to:
- Any message expressing approval/support or disapproval/opposition to any candidate for public office. For example, an ad saying, “Thank Senator Smith for supporting our troops.”
- Within 60 days of a general election or 30 days of a primary election, any mention by name of any candidate or showing his picture, even without expressing approval or disapproval.
- Any money given by a 501c4 to a 527 organization, which citizens may give however much of their personal money they want to promote public issues they personally support.
- Voter registration drives.
- Voter guides that inform citizens of where politicians stand on various issues.
- Any event within 60 days of an election at which a candidate makes an appearance.