Exhibit 879 ยท Regulation
26 CFR 1.501(c)(4)-1, Civic organizations and local associations of employees
The promotion of social welfare does not include direct or indirect participation or intervention in political campaigns on behalf of or in opposition to any candidate for public office.
Defines a social welfare organization as one 'primarily engaged' in promoting the common good and excludes campaign intervention from the definition of social welfare. Read in the Cornell LII copy.
- Source
- U.S. Treasury Department (T.D. 6500, 1960; amended 1990)
- Date
- 26 November 1960
- Quoted from
- 26 CFR 1.501(c)(4)-1(a)(2)(ii)
- Grade
- Primary record
- Document
- https://www.ecfr.gov/current/title-26/section-1.501(c)(4)-1
- Accessed
- 2026-11-10
- Cited by
- Findings citing this exhibit