{"abstract":"In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the requirement, added by the Protecting Americans from Tax Hikes Act of 2015, that organizations must notify the IRS of their intent to operate under section 501(c)(4) of the Internal Revenue Code (Code). The text of those temporary regulations also serves as the text of these proposed regulations.","action":"Notice of proposed rulemaking by cross-reference to temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2016/07/12/2016-16337.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"81 FR 45088","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Comments and requests for a public hearing must be received by October 11, 2016.","disposition_notes":null,"docket_ids":["REG-101689-16"],"dockets":[],"document_number":"2016-16337","effective_on":"2016-07-08","end_page":45089,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2016/07/12/2016-16337.xml","html_url":"https://www.federalregister.gov/documents/2016/07/12/2016-16337/requirement-to-notify-the-irs-of-intent-to-operate-as-a-section-501c4-organization","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2016-16337?publication_date=2016-07-12","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2016-07-12/2016-16337/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":5536,"last_updated":"2026-10-24 00:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2016-07-12/pdf/2016-16337.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2016-16337.pdf?1467990937","publication_date":"2016-07-12","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2016/07/12/2016-16337.txt","regulation_id_number_info":{"1545-BN25":{"issue":"201904","html_url":"https://www.federalregister.gov/regulations/1545-BN25/statutory-requirement-to-notify-the-irs-of-intent-to-operate-as-a-section-501-c-4-organization","title":"Statutory Requirement to Notify the IRS of Intent to Operate as a Section 501(c)(4) Organization","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201904&RIN=1545-BN25&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BN25"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BN25/statutory-requirement-to-notify-the-irs-of-intent-to-operate-as-a-section-501-c-4-organization","title":"Statutory Requirement to Notify the IRS of Intent to Operate as a Section 501(c)(4) Organization"},"comments_count":3,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2016-0029","supporting_documents_count":0,"docket_id":"IRS-2016-0029","document_id":"IRS-2016-0029-0002","regulation_id_number":"1545-BN25","title":"Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization (REG-101689-16)","checked_regulationsdotgov_at":"2022-02-16T04:30:04Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":45088,"subtype":null,"title":"Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization","toc_doc":"Requirement to Notify the IRS of Intent to Operate as a Section 501(c)(4) Organization","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":81}