Exhibit 887 ยท Proposed rule
Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities (REG-134417-13), 78 FR 71535
These timeframes are the same as those appearing in the Federal Election Campaign Act definition of electioneering communications.
Proposed to define candidate-related political activity for 501(c)(4)s, including public communications naming a candidate within 60 days of a general or 30 days of a primary election, the same windows as the electioneering-communication definition.
- Source
- Treasury Department / IRS
- Date
- 29 November 2013
- Quoted from
- 78 FR 71539, Explanation of Provisions (PDF p. 5)
- Grade
- Primary record
- Document
- https://www.govinfo.gov/content/pkg/FR-2013-11-29/pdf/2013-28492.pdf
- Accessed
- 2026-11-10
- Cited by
- Findings citing this exhibit