EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 2013-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Guidance for tax-exempt social welfare organizations on candidate related political activities (REG-134417–13) 52, 856 Proposed Regulations:

26 CFR 1.501(c)(4)-1 amended (guidance for tax-exempt social welfare organizations on candidate-related political activities (REG-134417–13) 52, 856 53 CFR 6011–1 amended; 53.6011–1T added; 53.6071–1 amended; 53.6071–1T added (requirement of a section 4959 excise tax return and time for filing the return) (REG–115300–13) 37, 197

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▸Contents — Internal Revenue Bulletin 2013-52

Internal Revenue Bulletin 2013-52

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