501(c)(4)
Social welfare organization
A 501(c)(4) is a type of nonprofit organization under U.S. tax law, officially called a "social welfare organization." Unlike charities, 501(c)(4)s can engage heavily in political advocacy and lobbying, and donations to them are not tax-deductible.
They've become vehicles for political spending because they needn't disclose donors: The attack ads were funded by a 501(c)(4).
Organization serving public good
- tax-exemptFree from taxation
- incorporationForming a legal entity
- bylawsOrganization's internal regulations
- board of directorsGoverning body of organization
membership dues · nonprofit status · tax code · legal structure · public benefit · governance · fiduciary duty · articles of incorporation
Undisclosed political contributions
- campaign spendingMoney used pursuing office
- political donationsMoney given supporting candidates
- attack adsNegative campaign commercials
- Citizens UnitedSupreme Court campaign ruling
campaign finance · soft money · electioneering · voter mobilization
Advocating to decision-makers
- grassrootsCommon people as political base
- political engagementParticipation in governmental matters
- voter educationTeaching about electoral processes
- public interestSocietal welfare and benefit
mobilization · activism · citizen engagement · community organizing · social welfare · public awareness · ballot measures · petition drives
Gun rights advocates
- AARPSeniors' advocacy organization
- Sierra ClubEnvironmental advocacy organization
- MoveOnCease fixating, advance
- ACLUAdvocacy group for constitutional protections
labor unions · trade associations · homeowner associations · volunteer fire departments · veterans organizations
nonprofit
Organization serving public good
- tax-exemptFree from taxation
- incorporationForming a legal entity
- bylawsOrganization's internal regulations
board of directors · membership dues · nonprofit status · tax code · legal structure · public benefit · governance · fiduciary duty · articles of incorporation
dark money
Undisclosed political contributions
- campaign spendingMoney used pursuing office
- political donationsMoney given supporting candidates
- attack adsNegative campaign commercials
Citizens United · campaign finance · soft money · electioneering · voter mobilization
lobbying
Advocating to decision-makers
- grassrootsCommon people as political base
- political engagementParticipation in governmental matters
- voter educationTeaching about electoral processes
public interest · mobilization · activism · citizen engagement · community organizing · social welfare · public awareness · ballot measures · petition drives · policy reform
NRA
Gun rights advocates
- AARPSeniors' advocacy organization
- Sierra ClubEnvironmental advocacy organization
- MoveOnCease fixating, advance
ACLU · labor unions · trade associations · homeowner associations · volunteer fire departments · veterans organizations
501(c)(4)501(c)(3)
Nonprofit tax classification
charitable organization · public charity · private foundation · religious organization · church
501(c)(4)LLC
Hybrid business entity abbreviation
private enterprise · commercial enterprise · sole proprietorship · business · partnership