501(c)(4) Fundamentals

• Overview

Gain insight into the inner workings of a §501(c)(4) organization.This topic will help you understand the essential characteristics of a §501(c)(4) organization; how a §501(c)(4) EO can complement a §501(c)(3) EO; how to establish a §501(c)(4) organization and obtain recognition of its exemption. It will show you how to operate a §501(c)(4) EO within the parameters of its exempt status and other laws governing lobbying and political activity.

Authors

Agenda

Tax-Exempt Organizations

Section 501(c)(4) EOs

Social Welfare

Court Decisions

Why Establish a Related §501(c)(4) EO?

How to Establish a §501(c)(4) EO

Lobbying

Nondeductible Lobbying and Political Expenses

Political Activity

Section 527(f) Tax

Reporting

Charitable Solicitation Registration