501(c)(4)

Definitions

1. An organization that complies with section 501(c)(4) of the U.S. federal tax code. A non-profit organization exempt from some federal income taxes, due to being dedicated social welfare purposes.
   US
2. A nominally civic oriented service non-profit organization, that spends just over 50% of its revenues on such apparent aims, while spending the remainder on political purposes; due to the effect of the Citizens United judgment.
   US

Examples

“After the law was enacted in 2007, AIPAC, which had sponsored congressional trips to Israel since the 1990s, campaigned to create⟳ an exception for 501(c)(3) organizations that lobbying groups could use⟳ to get⟳ around the law. Both 501(c)(3) and 501(c)(4) groups are tax-exempt nonprofits, but 501(c)(4) groups — including AIPAC — are considered “social welfare” organizations, which are allowed to spend⟳ more than 20 percent of their resources on lobbying the government.”

CEFR level