501(c)(4) tax exempt without application

[Dave44]

LOL, another half baked smear job appealing to the uninformed.

1. a (3) (c) is a charity. a (4) (c) is a social welfare organization. The issue NLCP is trying to raise here is a non starter.

a. The Tea party groups started their groups for the purposes of funding political campaigns. Political campaigns are not charities.
b. Nothing prevented the tea party organizations from operating. That is, organizing, fund raising marketing for their cause and against dems etc. Their tax-exempt status was granted automatically. There was no waiting period.
c. Interviews with tea party group leaders called to answer why they needlessly filed for status they had already been granted came back with some bizzare anwsers. Most bizzar was the fear of persecution. That is, this particular group wasn't being persecuted, prosecuted or involved in any way with the IRS, but feared persecution. That paranioa led them to file. Others were uninformed and thought they had to file.

2. Non profits filing for tax exempt status can solicit donations before that status is granted. The donations are not deductible until tax exempt status is granted. As long as tax exempt status is filed withing 27 months of incorporation any taxable donation received before approval become tax exempt and the donor can amend their tax return taking the deduction.
3. Retro active approval is the norm not the exception.
4. (c)(3) and (c)(4) apples and oranges.

Apples and oranges of the uninformed,, Or half informed in some cases.
Some reading for you.. Maybe this will help?
http://www.irs.gov/pub/irs-tege/eotopicm95.pdf

And WHY would anyone wantt to get this status if they are automatically granted it without applying for it? Are you being serious? You are telling us that the gov made up a designation for a non existent problem? Wow.

"
Reg.

1.501(c)(4)
-1(a)(2)(i) provides that an organization is operated
exclusively for the promotion of social welfare if it is primarily engaged in
promoting in some way the common good and general welfare of the people of the
community, i.e., primarily for the purpose of bringing about civic betterment and
social improvements. Whether an organization is "primarily" engaged in
promoting social welfare is a "facts and circumstances" test.
As a result, one major distinction between IRC 501(c)(3) and IRC 501(c)(4)
organizations is the amount of activity that may be devoted to nonexempt
purposes. In contrast to the "primarily engaged" standard under Reg.


1.501(c)(4)-1(a)(2)(i), Reg.

1.501(c)(3)
-1(c)(1) says an organization will not be
regarded as "operated exclusively" for IRC 501(c)(3) exempt purposes "if more
than an insubstantial part of its activities is not in furtherance of an exempt
purpose." The difference between "primary" and "insubstantial" is significant.
Whether an organization is "primarily engaged" in promoting social welfare
is a "facts and circumstances" determination. Relevant factors include the amount
of funds received from and devoted to particular activities; other resources used in
conducting such activities, such as buildings and equipment; the time devoted to
activities (by volunteers as well as employees); the manner in which the
organization's activities are conducted; and the purposes furthered by various
activities. See, e.g.
, Rev. Rul. 74-361, 1974-2 C.B. 159 (volunteer fire company
that provides recreational facilities for members is primarily engaged in promoting
social welfare where providing facilities primarily furthers exempt purposes); Rev.
Rul. 68-45, 1968-1 C.B. 259 (organization's principal source of income is not sole
factor determining whether it is "primarily engaged" in promoting social welfare).
3.
Basis for Exemption
A.
Political Educational Organizations
IRC 501(c)(4) requires that organizations operate primarily in promoting in
some way the common good and general welfare of the people of the community.
To meet this requirement, many IRC 501(c)(4) organizations engage in educating
the community.
Guidance regarding educational activities under IRC 501(c)(4) is derived
from revenue rulings and court decisions regarding the educational activities of
IRC 501(c)(3) organizations.
1"

"
organization that informs the public on controversial subjects and attempts to
influence legislation germane to its program may qualify for exemption under IRC
501(c)(4). The organization sought changes in the law and educated the public
about a currently illegal activity, by circulating printed material and legislative
proposals. Also, in Rev. Rul. 76-81, 1976-1 C.B. 156, the Service ruled that a
nonprofit organization formed to educate the public on the subject of abortions,
promote the rights of the unborn, and support legislative and constitutional
changes to restrict access to abortion was exempt under IRC 501(c)(4). The
primary activity of the organization was participation in forums, lectures, and
other educational programs dealing with questions relating to legalized abortions
and alternatives to abortions."

"
To summarize, an organization that cannot qualify under IRC 501(c)(3)
because of its political activities may qualify for exemption under IRC 501(c)(4),
if it is primarily engaged in activities promoting social welfare. However, as a
result of IRC 504, organizations must carefully assess if they will engage in
political activities when deciding to seek exemption under IRC 501(c)(3) or IRC
501(c)(4). In 1987, Congress amended IRC 504 to provide that an IRC 501(c)(3)
organization that loses its exemption because it intervenes in political campaigns
may not at any time thereafter be treated as an organization described in IRC
501(c)(4)."

I know you can't lead a horse to water,, So I will leave this in the trough in case you walk by it.

 

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[Native Floridian]

TH, I think Native Floridian lives in a different dimension

Yeah, it's called reality! Come on over, I'll show you around! LOL!!!!

94, no problem, when ya got nothing left make it personal!

 

[Native Floridian]

Dave. i'm not telling you anything. I'm quoting the IRS code and rules.

trying to decipher your post. Do you agree that 501(c)(4) organizations are automatically granted tax exemption? Or is that your issue?



As for why anyone would apply for status they already have? If nothing else it's entertaining! Kinda like Forrest Gump would say - Stupid is as stupid does!

 

[Treasure_Hunter]

Dave. i'm not telling you anything. I'm quoting the IRS code and rules.

trying to decipher your post. Do you agree that 501(c)(4) organizations are automatically granted tax exemption?

Is that the same IRS that was illegally targeting conservative groups, the same IRS that illegally sized health records of 10 million Americans, is that where your getting the codes and rules your quoting from.....?

Sent from my Galaxy Nexus using Tapatalk 2

 

[bevo]

The same damn irs that will be running obamacare?

 

[dieselram94]

Native floridian, my comment was meant as some light hearted fun. If you really want to go down the personal road, well I guess you have just fired the first shot accross the bow. I cant help it if your too uptight. Grab a clue and lighten up!! LOL!!

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[Native Floridian]

94, I think we are misreading each other - my comments were light hearted. Maybe a little reality injected there in that as soon as i posted "man up" a slew of personal digs pop up.

 

[Native Floridian]

The same damn irs that will be running obamacare?

bev, if I'm on ignore why are you here?

And you misspelled Obamacare. it's Obumacare!

 

[dieselram94]

Native Floridian, I never drop to a level of personal attacks. When I make a comment meant to be light hearted I always imply that it is light hearted. I very, very rarely place anyone on ignore. I have only done this once (nose picker). I will debate anyone to the end always keeping personal attacks out of it. I do feel some light hearted fun is important to keep everyone from becoming bitter. So as long as we both agree that we were being light hearted, it's all good.:beer:

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[Native Floridian]

Is that the same IRS that was illegally targeting conservative groups, the same IRS that illegally sized health records of 10 million Americans, is that where your getting the codes and rules your quoting from.....?

Sent from my Galaxy Nexus using Tapatalk 2

Yup, it's the same IRS. The same IRS that gave the rules to the Tea Party Groups setting up 501(c)(4) organizations. only difference being - I read the rules and apparently they didn't.

Why am i not surprised?

 

[Native Floridian]

As for why these groups applied for the tax exempt status already given to them, there are two reasons:

1. Stupidity

2. Paranioa

The good news for #2 is that there's medicine for that!

The bad news is that most of the groups fall under #1. And we all know what they say about fixing that!

 

[dieselram94]

Under what basis do you figure these groups are stupid?

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[Treasure_Hunter]

Yup, it's the same IRS. The same IRS that gave the rules to the Tea Party Groups setting up 501(c)(4) organizations. only difference being - I read the rules and apparently they didn't.

Why am i not surprised?

Same reason I am not surprised that even as political scandals continue to float to the surface one after another like debris from a sinking ship some continue to defend the man even as water is swirling around their feet swearing all is normal, ship is in no danger.......

Can we say Titanic......


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[Native Floridian]

You guys are all for what's right for this country. Forget the politics for a minute. In the end 501(c)(4) is a loophole. At least as it is used by these super pacs. That goes for all parties using them, dem, repub, tea party ,etc. At the end of the day these groups are using tax law to circumvent campaign finance law and as a tax dodge.

That being the case, where is the outrage from you?

is there irony that in one room of the capital building we have congressmen outraged that conservative groups were slowed in getting their tax loophole to avoid paying taxes approved and in another room of the capital building we have congressmen calling Apple Inc. tax cheats for using tax loopholes to avoid taxes?


Seriously, how ridiculous are we?

 

[DeepseekerADS]

Yep! Titanic seems about right, unless of course you are left....

Remember you left leaning ones here, sooner or later they will be coming for you too.

 

[Native Floridian]

Under what basis do you figure these groups are stupid?

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I'll listen to any plausible explanation. The floor is yours!

 

[Dave44]

Yup, it's the same IRS. The same IRS that gave the rules to the Tea Party Groups setting up 501(c)(4) organizations. only difference being - I read the rules and apparently they didn't.

Why am i not surprised?

I am lost as to why you are so smart and millions of people in the Tea Party are so "unread"
So the IRS decided that they would concoct a code that every entity already enjoys without doing anything more? And then When you adhere to the LAW and try to apply for this instrument you have fallen into the spiders web? I think you may be misinformed.

If the IRS constructed this and gave it a name,, let's call it, for arguments sake, a "501c4". Wouldn't you think that there is a reason for it's formation? Tell you what, read the link (from the IRS).

Your impugning of the Tea Parties across the country tells us a LOT about your snobbery, Are you a plant?

 

[Native Floridian]

Yep! Titanic seems about right, unless of course you are left....

Remember you left leaning ones here, sooner or later they will be coming for you too.

Somebody is coming for us? I think I covered that under #2 in my post above.

But just so i know who would "They" be?

Oh ,and not left leaning, just left of you and, apparently, most here.

From me you get the view from the center.

 

[dieselram94]

I'll listen to any plausible explanation. The floor is yours!

I believe I asked first. It's still your turn.

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[Dave44]

Somebody is coming for us? I think I covered that under #2 in my post above.

But just so i know who would "They" be?

Oh ,and not left leaning, just left of you and, apparently, most here.

From me you get the view from the center.

From the CENTER Center of what?