Democracy 21 and Campaign Legal Center Challenge Legality of IRS Regulations as Failing to Properly Limit Campaign Activity by 501(c)(4) Organizations
Democracy 21 and the Campaign Legal Center filed a petition today with the Internal Revenue Service challenging the legality of IRS regulations that define whether an organization that conducts campaign activity is entitled to obtain or maintain tax-exempt status as a section 501(c)(4) organization. Under Section 553(e) of the Administrative Procedure Act, “Each agency shall […]