A term to know.
An organization created under Section 501(c)(4) of the Code. Usually, such an organization is a civic league or other corporation operated exclusively for the promotion of social welfare, meaning the promotion of the common good and general welfare of the people of the community through civic betterments and social improvements. Unlike a charity under Section 501(c)(3), a 501(c)(4) may lobby for a particular candidate, and it may spend a significant amount of time lobbying for legislation, as long as lobbying is not its primary purpose. Gifts to a 501(c)(4) org are not deductible for income tax purposes, and are subject to gift taxes.