IRS and Questionnaires: What 501(c)(4)s Need to Know

by - April 02, 2013

In recent days, a number of media outlets have reported that the IRS is seeking information about the political activity of 501(c)(4)s by sending out questionnaires to groups around the country. While (c)(4)s are now receiving these questionnaires, the fact the IRS intended to distribute them has been known since the agency released its 2012-2013 work plan in late 2011.

The agency is focusing on “self-declared” (c)(4)s—as well as (c)(5)s and (c)(6)s—which are groups that have not sought an official determination from the IRS by completing Form 1024. To assist groups that may be completing these questionnaires, we wanted to review some of the key definitions pertaining to (c)(4) activities.

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