The aim of this change is to add bright-line rules to what is currently a fact-intensive, and arguably subjective, inquiry. The draft rules come in the midst of congressional investigations and other attention into allegations that the IRS subjected applications for tax-exempt status submitted by certain partisan groups to heightened scrutiny. Currently, there is considerable debate among policy makers, the legal community and affected organizations over the efficacy of the proposed regulations as written. The Center for Competitive Politics, for example, is one organization that has already filed comments to the rules, and many more public comments are anticipated. Impacted organizations and others may submit written or electronic comments about the proposed regulations and requests for a hearing to the IRS as late as Feb. 27, 2014. Some iteration of these proposed regulations will probably be enacted, likely after the 2014 elections.
