Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Friday, May 31, 2013

New Developments With 501(c)(4) Debate

IRS-100wiThe heated debate regarding the IRS' treatment of Section 501(c)(4) exemption applications has gained more attention. Recently, a nonprofit filed a claim asserting that its 501(c)(4) application was purposely not processed to cause undue delay. Another organization is challenging the 501(c)(4) regulations. The Senate Finance Committee held a hearing in which IRS commissioner Steven Miller, and former commissioner provided testimony on the matters. The House also held a hearing, which contained testimony that the Treasury was not involved in the allegations and have cooperated with the investigation. However, Director Lois G. Lerner asserted her Fifth Amendment right and refused to testify. 

See Further Developments in the 501(c)(4) Controversy, Charitable Planning, May 24, 2013.

Special thanks to Jim Hillhouse (Professional Legal Marketing (PLM, Inc.)) for bringing this article to my attention.


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