#14: Changes for Political 501(c)4s

This summer, there have been two big changes for 501(c)4 organizations, one from the IRS and one from the US Courts. First, the IRS announced they would no longer collect the Schedule B portion of 990 forms for 501(c)4 organizations. This eliminates the requirement to submit the names and addresses of major donors. Secondly, a DC Circuit Court judge ruled that 501(c)4 organizations must disclose the names of donors who contribute more than $200 towards an independent expenditure.

The hosts of Advisory Opinions discuss what these two changes mean for 501(c)4 organizations.