轉貼：組織類別，501(c)3, 501(c)4, 527

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