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wiley.law1One Year After Implementation, ConfusionLingers Over New IRS 501(c)(4) NoticeRequirement−NEWSLETTERPractice Areas−CorporateElection Law & Government EthicsSeptember 2017 It has now been a little more than a year since the Internal RevenueService (IRS) implemented a requirement for newly formed 501(c)(4)social welfare organizations to notify the agency of their operation(See Election Law News, July 2016). To commemorate the one-yearanniversary of the IRS Form 8976, we take this opportunity to clarifysome of the confusion that may continue to exist in the non-profitcommunity over this new requirement, particularly as it relates to theseparate preexisting process for applying for formal IRS recognitionof tax-exempt status.As we first wrote about last year, the new IRS requirement is a resultof an enigmatic provision that was slipped into the monstrous 888-page Protecting Americans From Tax Hikes (PATH) Act – a budget billenacted at the end of 2015. The new provision requires a n...