Sometimes large questions are buried in obscure pronouncements. So it is with PLR 201313031 which raises the question of what it means to "promote social welfare". The issue was whether the anonymous "ORG" qualified for exemption under 501(c)(4). Just for fun I am going to call ORG "Richistan HOA" in honor of the great book by Robert Frank An organization is operated exclusively for the promotion of social welfare if it is primarily engaged in promoting in some way the common good and general we...
Sometimes large questions are buried in obscure pronouncements. So it is with PLR 201313031 which raises the question of what it means to "promote social welfare". The issue was whether the anonymous "ORG" qualified for exemption under 501(c)(4). Just for fun I am going to call ORG "Richistan HOA" in honor of the great book by Robert Frank An organization is operated exclusively for the promotion of social welfare if it is primarily engaged in promoting in some way the common good and general we...
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