Status of Actions Taken to Improve the Processing of Tax‑Exempt Applications Involving Political Campaign Intervention

The Commissioner, Tax Exempt and Government Entities Division, should assess the timing and execution of training on political activities and incorporate any "lessons learned" into future training plans. The review should include, but not be limited to: . Completing training on political activities earlier in the election cycle so employees can effectively apply it. . Reviewing the methodology used to determine training attendance and requiring employees who miss more than the allotted time to retake the missed segments.. Evaluating all phases of the political campaign intervention training as outlined in IRS policy to gather credible data to improve training, which should in turn lead to improved job performance.

If the Optional Expedited Process for I.R.C. § 501(c)(4) organizations becomes a permanent process, the Director, Exempt Organizations should consider providing this option to additional organizations with similar political campaign intervention limitations.