411 REFERENCE · Wiktionary
501(c)(4)
Reference material by Wiktionary contributors. This retains its source identity and is not 411 news reporting.
English
Alternative forms
en 501c4 501 c 4 501-c-4 501.c.4. 501(c)4
Etymology
From the section of the U.S. federal tax code.
Noun
en US taxation organizations 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.
en c4
en Murtaza Hussein Meet the Secret Donors Who Fund AIPAC’s Israel Trips for Congress w:The Intercept https://theintercept.com/2023/11/18/aipac-congress-israel-trips-donors/ 2023-11-18 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. https://web.archive.org/web/20260915213611/https://theintercept.com/2023/11/18/aipac-congress-israel-trips-donors/ 15 September 2026
en US politics 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 en Citizens United v. FEC Citizens United judgment.
en political action committee PAC
en super PAC spooky PAC
Related terms
en 501(c)(3)