Tax-exempt section 501(c)(4) organizations are defined by the Internal Revenue Code as “social welfare organizations.” Treas. Reg. section 1.501(c)(4)-1(a)(2) provides that the organization must be “primarily engaged in promoting in some way the common good and general welfare of the people of the community.” Some members of Congress and the IRS have recently taken an interest in section 501(c)(4) organizations. In a 1982 revenue ruling, the IRS suggested that the gift tax would apply to donations to such organizations, but the first indications of actual enforcement only appeared in 2011, when the IRS admitted that it had five gift tax audits underway for section donors to section 501(c)(4).