PATH Act 501(c)(4) Matters Update: Notification Requirement Postponed, Temporary Regulations and Additional Guidance to Follow

Since enactment of the PATH Act on December 18, 2015, exempt organizations have been waiting for IRS guidance on the new Section 501(c)(4) notification requirement and procedures for organizations seeking IRS determination of Section 501(c)(4)...
By: Patterson Belknap Webb & Tyler LLP