501(c)(4) Social Welfare Organizations

501(c)(4) is the second most common basis of tax-exemption after 501(c)(3). 501(c)(4) social welfare organizations include several well-known advocacy organizations including the Sierra Club, the ACLU, Planned Parenthood, the NRA, and AARP. However, the majority of 501(c)(4) organizations – an estimated 85 percent – do not engage in  issue advocacy, lobbying, support for candidates and […]