Sec. 310. Maintenance of standards for determining eligibility of section 501(c)(4) organizations

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The Department of the Treasury, including the Internal Revenue Service, may not issue, revise, or finalize any regulation, revenue ruling, or other guidance not limited to a particular taxpayer relating to the standard which is used to determine whether an organization is operated exclusively for the promotion of social welfare for purposes of section 501(c)(4) of the Internal Revenue Code of 1986 (including the proposed regulations published at 78 Fed. Reg. 71535 (November 29, 2013)). The standard and definitions as in effect on January 1, 2010, which are used to make determinations described in subsection

(b)shall apply after the date of the enactment of this Act for purposes of determining status under section 501(c)(4) of such Code of organizations created on, before, or after such date.

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78 FR 71535

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Sec. 310

Maintenance of standards for determining eligibility of section 501(c)(4) organizations

Fed. Reg.78 FR 71535

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