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轉貼:組織類別,501(c)3, 501(c)4, 527

(2014-03-25 11:38:16) 下一個

http://www.outsidethebeltway.com/501c4-vs-501c3-vs-527/

 

While all of these organizations, the 501(c)3, the 501(c)4, and the 527, are tax-exempt, each is bound by different rules. Here are the most important differences to understand for the current situation:

Characteristics 501(c)3 501(c)4 527

Ability to engage in politics

Not supposed to engage in any political activities, though some voter registration activities are permitted May engage in political activities, as long as these activities do not become their primary purpose Politics is what 527s are *required* to do

Endorsing Candidates

CANNOT Endorse Candidates CAN Endorse Candidates CAN Endorse AND Field Candidates

Campaign Spending

Prohibited Permitted but taxed Required

Lobbying

Some lobbying Substantial lobbying No direct lobbying

General Political Advocacy (not related to legislation or the election of candidates.)

Yes, as an educational activity.) Yes, provided it is not the primary activity of the organization Yes

Contributions

Able to accept unlimited, tax-deductible donations Able to accept unlimited, non tax-deductible donations Able to accept limited (based on FEC regulations), non tax- deductible donations.

Donor Reporting

Donors kept anonymous. Donors kept anonymous. Donors are publicly reported.

Must apply with the IRS

YES NO YES
The TIGTA IRS audit defines lobbying as: “[A]ttempts to influence specific legislation
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