Internal Revenue Code Section 501(c)(4)

GPTKB entity

Statements (18)
Predicate Object
gptkbp:instanceOf section of the Internal Revenue Code
gptkbp:appliesTo nonprofit organizations
gptkbp:citation 26 U.S.C. § 501(c)(4)
gptkbp:dateEnacted 1954
gptkbp:doesNotPermit deductibility of contributions for donors
gptkbp:enforcedBy gptkb:Internal_Revenue_Service
gptkbp:excludes political organizations as primary activity
gptkbp:governs tax-exempt status of social welfare organizations
https://www.w3.org/2000/01/rdf-schema#label Internal Revenue Code Section 501(c)(4)
gptkbp:partOf gptkb:Internal_Revenue_Code
gptkbp:permits some political activity
gptkbp:provides tax exemption for social welfare organizations
gptkbp:relatedTo gptkb:Internal_Revenue_Code_Section_501(c)(3)
gptkbp:usedBy civic leagues
local associations of employees
social welfare organizations
gptkbp:bfsParent gptkb:501(c)(4)_organizations
gptkbp:bfsLayer 6