The specific details of the Internal Revenue Service's proposed regulations on political activities of tax-exempt social welfare organizations are now available for review.
The Federal Register has made available the text of the notice that will appear in the Federal Register on Friday. The proposed regulations provide guidance to tax-exempt social welfare organizations on political activities related to candidates that will not be considered to promote social welfare.
The Federal Register notice also requests comments from the public regarding the standard under current regulations that considers a tax-exempt social welfare organization to be operated exclusively for the promotion of social welfare if it is "primarily" engaged in activities that promote the common good and general welfare of the people of the community, including how this standard should be measured and whether this standard should be changed.
A CQ Roll Call article by Eliza Newlin Carney provides more on the I.R.S. regulations.