Sunday, July 10, 2005

What is a 501(c)(4)?

Nonprofit, tax-exempt groups organized under section 501(c) of the Internal Revenue Code that can engage in varying amounts of political activity, depending on the type of group. 501(c)(4) groups are commonly called “social welfare” organizations that may engage in political activities, as long as these activities do not become their primary purpose.

www.opensecrets.org

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