Conference Recap: 501(c)(4)s and Public Policy: What You Need to Know »Blog: "In purpose, 501(c)(4)s with social welfare purposes may resemble 501(c)(3)s with charitable purposes, but they differ in a few important ways:
501(c)(4)s are not eligible to receive deductible charitable contributions;
they can engage in lobbying without the restrictions applicable to 501(c)(3)s; and
they can engage in political campaign intervention activities, including endorsing candidates, so long as such activities do not constitute their primary activity.
Examples of 501(c)(4)s cited by the panel included the Sierra Club, Planned Parenthood, ACLU, AARP, NRA, and Disabled Veterans of America, organizations many mistakenly believe are charities."
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