Concept
Section 501(c)(4) organization
A tax-exempt group that may lobby, and may take part in some politics, without naming its donors publicly.
- Also known as
- social welfare organization
Gifts to it carry no charitable deduction. The IRS says it may lobby as its main activity and may take part in some political activity if that is not its main one. Marble Freedom Trust is one.
Connections 1
adopted by
- Marble Freedom Trust 2020 Primary record 12
Timeline 1 date
- 2020 Marble Freedom Trust adopted Section 501(c)(4) organization
Proof 2 sources
-
Barre Seid Donated $1.6 Billion to Conservative Marble Freedom Trust, ProPublica and The Lever, 22 Aug 2022.
Scholarship & press
Political advocacy nonprofits like the Marble Freedom Trust are formally called 501(c)(4) social welfare organizations, after the section of the tax code.
-
Social welfare organizations, Internal Revenue Service, 2026.
Primary record
a section 501(c)(4) social welfare organization may further its exempt purposes through lobbying as its primary activity without jeopardizing its exempt status.
Page history 1 change
- Add 55 stories, each checked against its sources96e92fe6
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