501(c)(4)
Abbreviation with 2 meanings
| Stands for | Section 501(c)(4) organization |
|---|---|
| Meanings | 2 |
| Categories | Organizations & Companies, Business & Finance |
501(c)(4) has two meanings. It stands for Section 501(c)(4) organization (nonprofit) or Social welfare organization (Internal Revenue Code section 501(c)(4)) (tax).
Meanings of 501(c)(4) at a glance
| # | 501(c)(4) stands for | Context |
|---|---|---|
| 1 | Section 501(c)(4) organization | Organizations & Companies › Nonprofit |
| 2 | Social welfare organization (Internal Revenue Code section 501(c)(4)) | Business & Finance › Tax |
1. Section 501(c)(4) organization
Organizations & Companies · Nonprofit Abbreviations
US tax-exempt "social welfare" organization that may lobby without limit and engage in some political campaign activity, provided politics is not its primary purpose. Donations to it are not tax-deductible.
Example: The group set up a 501(c)(4) arm so it could lobby Congress directly.
Because these groups generally need not disclose their donors publicly, their political spending is often called "dark money". Many advocacy organizations pair a 501(c)(3) foundation with a 501(c)(4) action arm. Examples include AARP and the NRA. Scrutiny of applications from political groups led to the 2013 IRS controversy.
2. Social welfare organization (Internal Revenue Code section 501(c)(4))
Business & Finance · Tax Abbreviations
Tax-exempt status for civic leagues and social welfare groups, such as advocacy organizations and some volunteer fire companies. Unlike 501(c)(3) charities, they may lobby without limit and engage in some political activity, but donations to them are not tax-deductible.
Example: The advocacy group set up a 501(c)(4) arm so it could lobby Congress freely.
Political campaign activity may not be the group's primary activity. Because 501(c)(4)s generally need not disclose donors publicly, they are sometimes called "dark money" groups when they spend on elections.
Related abbreviations
More nonprofit abbreviations
- 4-H – 4-H
- 501(c)(3) – Section 501(c)(3) organization
- AA – Alcoholics Anonymous
- AAA – American Automobile Association
- AARP – AARP (formerly American Association of Retired Persons)
- AAUW – American Association of University Women
- ACLU – American Civil Liberties Union
- ACS – American Cancer Society
See all 91 nonprofit abbreviations →
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- ABN – Australian Business Number