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Judicial Watch • JW v. IRS March 2017 documents 00220 198-204

JW v. IRS March 2017 documents 00220 198-204

JW v. IRS March 2017 documents 00220 198-204

Page 1: JW v. IRS March 2017 documents 00220 198-204

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Number of Pages:7

Date Created:April 4, 2017

Date Uploaded to the Library:April 04, 2017

Tags:representations, optional, Catalog, Conducting, Expedited, 00220, specific, 2017, activities, Internal, Revenue, political, Department of the Treasury, organizations, process, letter, documents, service, IRS


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Department the Treasury
Internal Revenue Service
P.O. Box 2508, Room 4106
Cincinnati, 45201
Date:
Employer number:
Person contact:
Contact telephone number:
Contact fax number:
Employee number:
Dear [Applicant]:
The IRS instituting optional expedited process for organizations applying for recognition exemption
under Section 501(c)(4) whose applications have been pending with the IRS for more than 120 days May
28, 2013. Organizations can make representations the IRS under penalties perjury regarding their past,
current, and future activities and receive determination letter based those representations. Your application otherwise complete. you choose apply for this expedited process, complete and return pages 5-7, Representations and Specific
Instructions. will send you favorable determination letter within weeks receipt the signed
representations.
Determination letters issued under the optional process will based the representations the organization
and may not relied upon the organization activities are different from what represented the IRS. The
representations are subject verification audit. Organizations that dont make the representations will have
their applications reviewed based the legal standards applied all the facts and circumstances. you can make the representations required for eligibility under this optional process and want participate,
please follow the instructions set forth the end this letter, Optional Expedited Process for Certain
Exemption Applications Under Section 501(c)(4). Send the signed representations within days from the date this letter the address below:
Internal Revenue Service
P.O. Box 2508, Room 4106
Cincinnati, 45201
You can send the information fax
your filing. not send additional copy mail. Your fax signature becomes permanent part
Letter 5228 (6-2013)
Catalog Number64005T
IRS-JW220-020529 you have questions, you can contact the person whose name and telephone number are shown the heading this letter.
Thank you for your cooperation.
Sincerely,
[Name
[Title
Letter 5228 (6-2013)
Catalog Number64005T
IRS-JW220-020530
Optional Expedited Process for Certain Exemption Applications Under Section 501(c)(4) the interest effective and efficient tax administration and assist the transparent and consistent review applications for tax-exempt status under Section 501(c)(4), the IRS offering optional expedited process
for organizations that have submitted 501(c)(4) applications. This optional expedited process currently
available only applicants for 501(c)(4) status with applications pending for more than 120 days May 28,
2013, that indicate the organization may involved political campaign intervention. this optional process, organization will represent that satisfies, and will continue satisfy, set
percentages with respect the level its social welfare activities and political campaign intervention activities
(as defined the specific instructions pages 5-7). These percentage representations are not interpretation law but are safe harbor for those organizations that choose participate the optional process.
Under this optional expedited process, applicant will presumed primarily engaged activities that
promote social welfare based certain additional representations (on pages 5-7) made the organization
regarding its past, present, and future activities. Like the Form 1024 exemption application itself, these
representations are signed behalf the organization under penalties perjury. Applicants that provide the
representations will receive favorable determination letter within two weeks receipt the representations.
Importantly, this optional process. The standards and thresholds reflected the representations are criteria
for eligibility for expedited processing rather than new legal requirements. inference will drawn from
organization choice not participate. organization that declines make the representations will have its
application reviewed under the regular process which the IRS looks all facts and circumstances
determine whether organization primarily engages activities that promote social welfare.
Like all organizations receiving favorable determination exempt status, organizations participating this
optional expedited
process may subject examination the IRS and the organization exempt status may revoked if, and the tax year which, the facts and circumstances indicate exempt status longer
warranted. organization that receives determination letter under this expedited process may rely its
determination letter long its activities are consistent with its application for exemption and the
representations, and the determination letter will expressly indicate that the letter was based the
representations. organization may longer rely the determination letter issued under this optional
Letter 5228 (6-2013)
Catalog Number64005T
IRS-JW220-020531
expedited process the tax year which its activities (including the amount expenditures incurred
time spent particular activities) cease consistent with its application for exemption and any the
representations, the applicable legal standards change, the determination letter revoked. the
organization determines that continues described Section 501(c)(4) notwithstanding the fact that its
activities are longer consistent with the representations below, may continue take the position that
described Section 501(c)(4) and file Form 990, Return Organization Exempt From Income Tax, but must
notify the IRS about such representations ceasing correct Schedule Supplemental Information, the
Form 990.
Letter 5228 (6-2013)
Catalog Number64005T
IRS-JW220-020532
Representations and Specific Instructions
During each past tax year the organization, during the current tax year, and during each future tax
year which the organization intends rely determination letter issued under the optional expedited
process, the organization has spent and anticipates that will spend 60% more both
the organization
total expenditures and its total time (measured employee and volunteer hours) activities that promote the
social welfare (within the meaning Section 501(c)(4) and the regulations thereunder).
During each past tax year the organization, during the current tax year, and during each future tax
year which the organization intends rely determination letter issued under the optional expedited
process, the organization has spent and anticipates that will spend less than 40% both
the organization
total expenditures and its total time (measured employee and volunteer hours) direct indirect
participation intervention any political campaign behalf (or opposition to) any candidate for public
office (within the meaning the regulations under Section 501(c)(4)).
Specific instructions
For purposes these representations, total expenditures include administrative, overhead, and other general
expenditures. organization may allocate those expenditures among its activities using any reasonable
method.
For purposes these representations, activities that promote the social welfare not include any expenditure
incurred time spent the organization on--
Any activity that benefits select individuals groups rather than the community whole;
Direct indirect participation intervention any political campaign behalf (or opposition
to) any candidate for public office;
Operating social club for the benefit, pleasure, recreation the organization members; and
Carrying business with the general public manner similar organizations operated for
profit.
Letter 5228 (6-2013)
Catalog Number64005T
IRS-JW220-020533
For purposes these representations, direct indirect participation intervention any political campaign behalf (or opposition to)
any candidate for public office candidate includes any expenditure
incurred time spent the organization on:
Any written (printed electronic) oral statement supporting (or opposing) the election
nomination candidate;
Financial other support provided (or the solicitation such support behalf of) any candidate,
political party, political committee, Section 527 organization;
Conducting voter registration drive that selects individuals assist the basis their preference
for particular candidate party;
Conducting get-out-the-vote drive that selects individuals assist the basis their preference
for particular candidate (in the case general elections) particular party;
Distributing material prepared candidate, political party, political committee, Section 527
organization; and
Preparing and distributing voter guide that rates favorably unfavorably one more candidates. addition, solely
for purposes determining organization eligibility under this optional expedited
process, direct indirect participation intervention any political campaign behalf (or opposition
to) any candidate includes any expenditure incurred time spent the organization on:
Any public communication within days prior general election days prior primary
election that identifies candidate the election.
For this purpose, public communication means
communication means any broadcast, cable, satellite communication; newspaper, magazine, other periodical (excluding any periodical distributed only the organization dues paying
members); outdoor advertising facility, mass mailing, telephone bank the general public; and
communications placed for fee another person Internet website;
Conducting event which only one candidate is, candidates only one party are, invited
speak; and
Any grant organization described Section 501(c) the recipient the grant engages
political campaign intervention.1 organization may rely representation from authorized officer the recipient the organization does not know
whether the recipient engages any political campaign intervention and may assume that Section 501(c)(3)
organization does not engage political campaign intervention.
Letter 5228 (6-2013)
Catalog Number64005T
IRS-JW220-020534
Although other activities may constitute direct indirect participation intervention political campaign
(see Revenue Ruling 2007-41 for examples factors consider), representations may based the specific
activities described these instructions.
Under penalties perjury, declare that authorized sign these representations behalf
the above organization, and that the best knowledge and belief, the facts stated the
representations are true, correct, and complete.
___________________________________________________
_______
Signature officer, director, trustee other authorized official
Date
_____________________________________________________________
Title and printed name
______________________________________________
Organization name and Employer Identification Number
Letter 5228 (6-2013)
Catalog Number64005T
IRS-JW220-020535