Comparison of 501(c )(3) and 501(c )(4) Organizations
Description:
This paper briefly compares the differences between tax-exempt organizations described in Internal Revenue Code section 501(c)(3) and those described in section 501(c)(4). Although some organizations can qualify as either a 501(c)(3) or a 501(c)(4) organization, there are two outstanding differences
between the two categories which may make one type of exemption more desirable than the other: deductibility of contributions and ability to lobby without significant limits.
Date:
March 24, 1995
Creator:
Morris, Marie B.
Item Type:
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Partner:
UNT Libraries Government Documents Department