Exhibit 882

National Taxpayer Advocate 2014 Annual Report to Congress, Vol. 1, Legislative Recommendation 5: Section 501(c)(4) political campaign activity

Exhibit 882 · Agency report

National Taxpayer Advocate 2014 Annual Report to Congress, Vol. 1, Legislative Recommendation 5: Section 501(c)(4) political campaign activity

There is no statutory or regulatory quantification of the term “primarily” for this purpose, nor is there a statutory or regulatory “safe harbor” for determining whether an IRC § 501(c)(4) organization’s political campaign activities are within permissible limits.

Recommends Congress enact an optional numerical safe harbor for 501(c)(4) campaign activity; states that no statute or regulation quantifies 'primarily'.

Source: Taxpayer Advocate Service (IRS)
Date: December 2014
Quoted from: Vol. 1, p. 325
Grade: Primary record
Document: https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/2014-ARC_VOL-1_S2_LR-5-508.pdf
Accessed: 2026-11-10
Cited by: Findings citing this exhibit

Cited by

Finding POL-5.2: Primary record A 501(c)(4) social welfare organization may intervene in political campaigns if campaign activity is not its primary activity. No statute or regulation quantifies "primarily."