Louis E. Michelson, A Professional Corporation

Providing Legal and Tax Advisory Services to Nonprofit Organizations

Entries Tagged as 'social welfare 501(c)(4)'

Charities/501(c) (3) and Social Welfare Organizations/501(c) (4): What’s the Difference?

May 20th, 2013 · Comments Off on Charities/501(c) (3) and Social Welfare Organizations/501(c) (4): What’s the Difference? · Charity, Loss of Tax-Exempt Staus, social welfare 501(c)(4)

What is the difference between a charity which is tax-exempt under IRC Section 501(c) (3) and Social Welfare Organization tax-exempt under IRC Section 501(c) (4)?   Per the Regulations, a 501(c)(4) organization is one that is operated exclusively for the promotion of social welfare if it is primarily engaged in promoting in some way the […]

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