Details and status Last updated: August 24, 2013 No. Recommendation Lead ECD Status* 8 Recommend to IRS Chief Counsel and the Department of the Treasury that guidance on how to measure the “primary activity” of I.R.C. § 501(c)(4) social welfare organizations be included for consideration in the Department of the Treasury Priority Guidance Plan. Commissioner, Tax Exempt and Government Entities 05/03/2013 Completed * Green = On schedule, Yellow = Behind schedule, Red = Significant issues Update history Updated August 2013 Department of the Treasury released the 2013-2014 Priority Guidance Plan on August 9, 2013 and includes guidance under §501(c)(4) relating to measurement of an organization's primary activity and whether it is operated primarily for the promotion of social welfare, and guidance relating to political campaign intervention. June 2013 Recommendation closed last month. On May 7, 2013, EO representatives discussed (c)(4) recommendation with TE/GE Counsel and Treasury Office of Tax Policy. Treasury agreed to include these items in the next Priority Guidance Plan. Return to main page