The Lacuna Project

lacuna (n.) a gap in a record where something should be

Independent research. Not affiliated with any government, agency, or company.

Agency

U.S. Department of the Treasury

Findings that rest on exhibits naming this entity

  • POL-5.2: A 501(c)(4) social welfare organization may intervene in political campaigns if campaign activity is not its primary activity. No statute or regulation quantifies "primarily."
  • POL-5.3: Federal law does not require a 501(c)(4) to disclose its contributors' names to the public. Since Rev. Proc. 2018-38 (July 2018) and T.D. 9898 (28 May 2020), the organization also does not report contributor names and addresses to the IRS on Schedule B, and the IRS public data files show every Schedule B donor field as RESTRICTED.

Exhibits naming this entity

  • Exhibit 879 26 November 1960. U.S. Treasury Department (T.D. 6500, 1960; amended 1990): 26 CFR 1.501(c)(4)-1, Civic organizations and local associations of employees
  • Exhibit 885 28 May 2020. Treasury Department / IRS: T.D. 9898, Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations (85 FR 31959)
  • Exhibit 887 29 November 2013. Treasury Department / IRS: Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities (REG-134417-13), 78 FR 71535
  • Exhibit 888 18 December 2015. United States Congress: Consolidated Appropriations Act, 2016, Pub. L. 114-113, sec. 127 (Financial Services and General Government)