Compliance
501(c)(4) Advocacy: Lobbying, Election Activity and a Related 501(c)(3)
A 501(c)(4) can make lobbying its main work and do some election work. A 501(c)(3) cannot. Here is how the IRS describes each.
Read guidePractical guides for charities that lobby, register voters or run civic programs. Each one cites the IRS or federal source it rests on.
Compliance
A 501(c)(4) can make lobbying its main work and do some election work. A 501(c)(3) cannot. Here is how the IRS describes each.
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A 501(c)(3) can lobby, within limits. The 501(h) election swaps a vague test for dollar limits. Here is how the two tests work and what counts.
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A 501(c)(3) can register voters and run get-out-the-vote drives if they are nonpartisan. The IRS examples show where the line sits.
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