501 (c)(4) regulation

501 (c) (4)'s and how are they regulated- Carolina Rising


"Owens and other lawyers contacted by OpenSecrets Blog suggested groups like Carolina Rising that are pushing the limits of nonprofit status “are betting that the IRS won’t come looking.”

Levinson said that groups like Carolina Rising “can rest assured in the belief that the IRS and the FEC are unlikely to take any action.”

Indeed, data from four election cycles shows a growing amount of spending by these politically active organizations, and the IRS gives them a pass far more often than it takes decisive action."