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Category Archives: Lobbying and Political Activity

Form 1023-EZ and Political Activity

Posted on August 15, 2014 by bentakis

Tax Analysts has a new piece on the Form 1023-EZ, focusing on the challenges the IRS will face in enforcing the restrictions on 501(c)(3) organizations engaging in political activity. The piece includes a few quotes from me. State and federal … Continue reading

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IRS Offers New Expedited Option for Backlogged 501(c)(4) Applications

Posted on June 28, 2013 by bentakis

Among the more interesting developments amidst the chaos that ensued following Lois Lerner’s infamous comments at this year’s ABA meeting is the new expedited treatment for certain backlogged applications for 501(c)(4) status, which was announced as part of IRS Acting … Continue reading

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Lois Lerner’s Comments Regarding Tea Party Organization Applications Draw Outrage

Posted on May 11, 2013 by bentakis

It’s a rare event when exempt organization matters grab major headlines in the press, but comments made by Lois Lerner (the director of the Exempt Organizations Division of the Internal Revenue Service) yesterday at the annual meeting of the Tax … Continue reading

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IRS Releases Questionnaire for “Self-Declaring” Exempt Organizations

Posted on March 24, 2013 by bentakis

Last week, the IRS posted a questionnaire on its website that is being sent out to over 1,000 501(c)(4), 501(c)(5) and 501(c)(6) organizations that have not filed a Form 1024 application for tax-exempt status. The questionnaire continues a trend of … Continue reading

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