IRS | North Carolina Center for Nonprofits

Comments on IRS Proposed Rules on Political Activity by 501(c)(4) Organizations

The Center has submitted comments asking the Internal Revenue Service and the Treasury Department to develop rules that will preserve the rights of 501(c)(3) nonprofits to engage in nonpartisan civic engagement. The Center’s comments are in response to proposed regulations on political activity by 501(c)(4) social welfare organizations. The confusing language of the proposal would likely discourage foundations from supporting advocacy an

Gift Substantiation Requirements

The North Carolina Center for Nonprofits submitted comments on the IRS proposed regulation for gift substantiation (IRS REG-138344-13) based on responses from charitable nonprofits and donors from all parts of North Carolina expressing serious concerns that the proposed regulation could create new costs and burdens for nonprofits, would create public confusion, and would reduce donations to charitable nonprofits that serve our communities (December 10, 2015).