Are 501 C 4 Contributions Deductible?
Citizens United is a conservative 501(c)(3) nonprofit organization in the United States founded in 1988.
What is the purpose of a 501 ( c ) 4?
A 501(c)(4) is a “social welfare” organization, in IRS terminology. In fact, the law requires these groups to be “operated exclusively” for the promotion of social welfare.” But the IRS finalized a regulation in 1959 that allows the groups to participate in some political activity as long as politics isn’t their primary purpose.
