May 13, 2011 – 501(c)(4) Donations: So Bad They Tax Them Twice . In fact, assuming the IRS is serious about enforcing the gift tax, contributions to these .

Jul 10, 2011 – For decades there has been a risk and concern whether the IRS would seek to apply the gift tax to contributions made to a Section 501(c)(4) .

May 11, 2011 – Update 7/7/11: IRS Suspends Gift Tax Enforcement of 501(c)(4)s – See IRS Memo. Dear ____: The IRS has received information that you .

Jun 13, 2011 – While such 501(c)(4) organizations generally are exempt from income . the Internal Revenue Service now may be attempting to impose gift tax .

May 18, 2011 – It appears that the IRS Estate and Gift Tax team has also started paying attention to 501(c)(4) organizations. For example, a February 16, 2011, .

Many states refer to Section 501(c) for definitions of organizations exempt from state . According to the IRS Publication 557, in the Organization Reference Chart . . are not deductible by the donor for federal income, estate, or gift tax purposes. .

May 12, 2011 – The IRS has begun enforcing an oft-ignored tax on contributions to nonprofit advocacy groups, potentially creating large gift tax liabilities for .

Jul 7, 2011 – Recently, questions have arisen regarding the applicability of the gift tax to contributions to 501(c)(4) organizations. The Internal Revenue .

It appears that the IRS Estate and Gift Tax team has also started paying attention to 501(c)(4) organizations. For example, a February 16, 2011, letter from the .

May 16, 2011 – The IRS statement also sought to distance the gift tax development from a broader IRS effort to look into compliance of Section 501(c)(4) groups .

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While the Internal Revenue Service (IRS) defines more than twenty different . To obtain a 501(c)(3) tax exempt status, most nonprofit organizations must file . . Contributions for which the donor receives a gift or other kinds of benefits are .

May 18, 2011 – The 501(c)(4) groups are known as social welfare organizations and have . The IRS hasn't levied the gift tax, currently with a top rate of 35 .

May 19, 2011 – The applicability of gift taxes to 501(c)(4) contributions is ambiguous. Historically, the IRS has deliberately opted against vigorous enforcement .

Jul 7, 2011 – “Recently, questions have arisen regarding the applicability of the gift tax to contributions to 501(c)(4) organizations,” said the IRS on its Web .

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May 26, 2011 – IRS May Seek Gift Tax Returns from Donors to GOP Leaning 501(c)(4)s. The IRS confirmed May 13 that it is examining donations to one or .

Jul 11, 2011 – On July 7, 2011, the IRS announced the suspension of enforcement activity focused on the gift tax implications of gifts to section 501(c)(4) .

Jun 9, 2011 – IRS Moves to Tax Contributions to 501(c)(4) Groups Active in Politics . the annual gift tax exemption of $13000 per individual or $26000 for .

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Jul 11, 2011 – The IRS just announced that it will not pursue gift tax audits of donors to Section 501(c)(4) organizations, and closed the outstanding .

May 13, 2011 – The IRS is looking at untaxed cash from big donors. . Five donors were notified by the IRS that they're under investigation for not filing gift tax returns. . As the IRS is homing in on 501(c)4's, the next frontier of campaign .

May 12, 2011 – Big donors may now owe gift taxes on their contributions to nonprofit . a section of the tax law, 501(c)(4), and the rules governing them say .

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Jul 7, 2011 – For the last few months there has been some concern that the IRS might be targeting donors to 501(c)4 organizations by applying the gift tax to .

May 10, 2011 – "It appears that the IRS Estate and Gift Tax team has also started paying attention to 501(c)(4) organizations," a Los Angeles tax lawyer who .

May 18, 2011 – IRS asserts that gift tax applies to political contributions to Section 501(c)(4) . The advantage of using a Section 501(c)(4) organization for that .

May 11, 2011 – irs logo.jpg The Internal Revenue Service is beginning to enforce taxes on gifts to 501(c)(4) organizations, a move that could significantly affect .

May 16, 2011 – The tax laws specifically exempt gifts to 501(c)(3) organizations from gift . noted that the IRS could assert gift tax on contributions to 501(c)(4) .

Facing a healthy backlash, it looks like the IRS misfired in going after the gift tax on contributions to 501(c)(4)s, and it just announced that it "will .

May 12, 2011 – A tax lawyer sees signs that the IRS is looking at using gift-tax rules to make . Donations to 501(c)(4) organizations are taxable gifts and your .

May 18, 2011 – As reported, the gift tax enforcement actions taken by the IRS relate to donations to 501(c)(4) organizations that the IRS has determined should .

May 12, 2011 – It looks like the IRS is taking aim at contributions to 501(c)(4)s which, unlike donations to 501(c)(3), do not qualify for charitable deductions.

May 12, 2011 – At issue is a federal gift tax which donors are supposed to pay every time they contribute to a 501(c)(4) nonprofit. But as Smith reports: .

May 24, 2011 – IRS May Pursue Gift Tax From Donors to Some Politically Active Organizations . While such 501(c)(4) organizations generally are exempt from .

Jun 15, 2011 – The IRS must explain its actions or risk creating a chilling effect that . the IRS decided to begin the enforcement of gift tax rules on 501(c)(4) .

May 12, 2011 – The IRS recently sent letters to five individuals who had not filed gift tax . and 501(c)(4)s may wish to consider carefully the possible gift tax .

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Jul 12, 2011 – IRS halts examination of gift tax on contributions to 501(c)(4) until further investigation. In December of 2010, the IRS indicated it would be .

Jun 14, 2011 – Potential Gift Tax Liability for 501(c)(4) Contributions. June 14 . The IRS declared gifts to 501(c)(4) organizations to be taxable in 1982, but that .

May 25, 2011 – There is, however, no statutory exception to the gift tax for transfers to section 501 (c)(4) organizations., and the IRS announced as far back as .

May 18, 2011 – The letters are especially odd since the purpose of the gift tax has . Contributions to 501(c)(4)s aren't a routine death tax avoidance .

May 11, 2011 – "It appears that the IRS Estate and Gift Tax team has also started paying attention to 501(c)(4) organizations," a Los Angeles tax lawyer who .

May 13, 2011 – The Application of the Gift Tax Provisions in the Internal Revenue Code to § 501( c)(4) Organizations. Donald B. Tobin Associate Dean for .

May 13, 2011. IRS Denies Political influence in Gift Tax Scrutiny of 501(c)(4) Groups. Following up on this morning's post, NY Times: IRS Moves to Tax .

Aug 16, 2011 – Anyone keeping tabs on the efforts of the Internal Revenue Service (IRS) to assess gift taxes on major donations to 501(c)(4) organizations .

May 11, 2011 – “It appears that a IRS Estate and Gift Tax group has also started profitable courtesy to 501(c)(4) organizations,” a Los Angeles taxation counsel .

May 13, 2011 – An Internal Revenue Service effort to collect gift taxes on large . organizations to include trade groups (registered as 501(c)6s), labor . For instance, he said, one reason the gift tax hasn't been enforced on 501(c)4 donors is .

Jump to The Significance of the IRS Statements and the Current Gift Tax Audits‎: . to section 501(c)(4) organizations through gift tax enforcement .

IRS Reverses Course on 501(c)(4)'s and Gift Tax. Author: Evan Abrams and Barbara Murphy. July 19, 2011. In our May 24, 2011 article "Can Donations Be .

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