Wednesday, May 15, 2013

"Actively Engaged" Versus "Primary Activity"

Who has it worse--IRS or FSA employees?

Kevin Drum blogs about the problems IRS employees have in determining what "primary activity" means in regards to organizations who try to claim § 501(c)(4) status.  I sympathize, but I believe the controversy and unclarity over what is "actively engaged in farming" for payment limitation purposes trumps the IRS problem.  Come back to me in 28 years and we'll see whether IRS is still grappling with unclear rules.

(BTW, I've not blogged on the new farm bill versions, but it does seem that the Senate version revives last year's clarifications of what counts as actively engaged.  Now if I could only remember what they are, I could save some research.)

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