The Lacuna Project

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Exhibit 888

Consolidated Appropriations Act, 2016, Pub. L. 114-113, sec. 127 (Financial Services and General Government)

Exhibit 888 ยท Statute

Consolidated Appropriations Act, 2016, Pub. L. 114-113, sec. 127 (Financial Services and General Government)

none of the funds made available in this or any other Act may be used by the Department of the Treasury, including the Internal Revenue Service, to issue, revise, or finalize any regulation, revenue ruling, or other guidance not limited to a particular taxpayer relating to the standard which is used to determine whether an organization is operated exclusively for the promotion of social welfare for purposes of section 501(c)(4)

Bars Treasury and the IRS, for fiscal year 2016, from issuing guidance on the 501(c)(4) social welfare standard, names the 2013 proposed regulations, and freezes the standard in effect on 1 January 2010.

Source
United States Congress
Date
18 December 2015
Quoted from
Sec. 127(1)
Grade
Primary record
Document
https://www.govinfo.gov/content/pkg/PLAW-114publ113/html/PLAW-114publ113.htm
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."