Open AccessIRS Extends Notification Date for Social Welfare Organizations
Author(s) -
Kirkpatrick Alicia M.
Publication year - 2016
Publication title -
bruce r. hopkins' nonprofit counsel
Language(s) - English
Resource type - Journals
eISSN - 1542-8427
pISSN - 1542-8419
DOI - 10.1002/npc.30166
Subject(s) - notice , social welfare , welfare , business , section (typography) , law , internet privacy , public relations , political science , advertising , computer science
On January 19, the IRS issued a notice that extended the due date of notifications required to be submitted by reason of IRC § 506 by would‐be social welfare organizations (IRC § 501(c)(4) entities) (Notice 2016‐09). (This section was created by the Protecting Americans from Tax Hikes Act of 2015, the nonprofit law aspects of which are summarized in last month's issue.)