501(c)(4)

From SourceWatch

501c4 of the Internal Revenue Code reads:

• (c) List of exempt organizations

• 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.

Related SourceWatch Resources

• 501c3
• soft money
• The U.S. tax code and non profits

External links

• Bill Adair, "Groups hide behind tax code", St Petersburg Times, December 11, 2006.