Taxation of Exempts recently published Martha Lackritz’s article Comments on Proposed Regulations Show Exempt Organizations’ Concerns. In her article, Martha surveys a sample of the over 170,000-plus comments eventually submitted by the public to the IRS in response to its proposed regulations on candidate-related political activities of social welfare organizations. If you have yet to read all 170,000-plus comments, or if you missed Martha’s five-week series of 25 posts on the top comments, this article is a nice summary of where the comments agree and diverge. Martha also shares her insight on principal points of agreement and unresolved issues that should play a key role in the IRS and Treasury’s second draft of proposed regulations, anticipated to be released early next year.
“Comments on Proposed Regulations Show Exempt Organizations’ Concerns” by Martha Lackritz is available in the Taxation of Exempts, September/October 2014 issue (subscription required) and our website.