501(c)(4) refers to a provision of the United States Internal Revenue Code providing an exemption from the imposition of Federal income tax for the following kinds of entities: The Internal Revenue Service (IRS) is the United States government agency that collects taxes and enforces the tax laws. ...

Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare, or local associations of employees, the membership of which is limited to the employees of a designated person or persons in a particular municipality, and the net earnings of which are devoted exclusively to charitable, educational, or recreational purposes.

See 26 U.S.C. § 501(c)(4)(A). The United States Code (U.S.C.) is a compilation and codification of the general and permanent federal Law of the United States. ...

The exemption does not apply "unless no part of the net earnings of such entity inures to the benefit of any private shareholder or individual." See 26 U.S.C. § 501(c)(4)(B). The United States Code (U.S.C.) is a compilation and codification of the general and permanent federal Law of the United States. ...

Deductibility of donations to 501(c)(4) organizations:

Unlike donations to the more prevalent 501(c)(3) non-profit organizations, donations to a section 501(c)(4) organization are not deductible by the donor under section 170 of the code unless the recipient organization is a volunteer fire department as described in revenue ruling 80-77 or veteran organizations with at least 90% of its membership consisting of war veterans as described in revenue ruling 84-140.

In the US, prominent 501(c)(4) organizations include:

• AARP
• National Rifle Association
• Focus on the Family Action
• League of Conservation Voters
• America 21

AARP is an acronym with several meanings: American Association of Retired Persons AppleTalk Address Resolution Protocol Animal Accident Recovery Patrol This is a disambiguation page — a navigational aid which lists other pages that might otherwise share the same title. ... This article concerns the National Rifle Association of the USA. For the UK organisation, see National Rifle Association, UK The National Rifle Association, or NRA, is a 501(c)(4) group for the protection of gun rights in the United States. ... Focus on the Family Action (sometimes just Focus Action) founded in April 2004, is a evangelical Christian 501(c)(4) non-profit organization based in the United States. ... The League of Conservation Voters is an American environmentalist lobby. ...

See also

• 501(c)(3)
• Non-profit organization
• 527 group
• Political action committee

501(c)(3) is a provision of the US tax code that provides exempt status, for Federal income tax purposes, for some non-profit organizations in the United States (see 26 U.S.C. Â§ 501(c)(3)). The term refers to: Section 501. ... A nonprofit organization (sometimes abbreviated to not-for-profit, non-profit,NPO or NGO for non-governmental organization) is an organization whose primary objective is to support some issue or matter of private interest or public concern for non-commercial purposes. ... A 527 group, named after a section of the United States tax code, is a tax-exempt organization that is created primarily to influence the nomination, election, appointment or defeat of candidates for public office. ... In the United States, a political action committee, or PAC, is the name commonly given to a private group organized to elect or defeat government officials in order to promote legislation, often supporting the groups special interests. ...

External links

• FAQ on 501(c)(4)
• Internal Revenue Code - Direct link to sections 501 - 505
• IRS Website
• Revenue Rulings Lookup
• Helpful Resources, Links, and Assistance