|
gptkbp:instanceOf
|
section of the Internal Revenue Code
|
|
gptkbp:administeredBy
|
gptkb:Internal_Revenue_Service
|
|
gptkbp:appliesTo
|
gptkb:United_States_federal_law
local associations of employees
social welfare organizations
|
|
gptkbp:codifiedIn
|
gptkb:Title_26_of_the_United_States_Code
|
|
gptkbp:compatibleWith
|
disclosure of donors to the public
|
|
gptkbp:contrastsWith
|
gptkb:Section_501(c)(3)
|
|
gptkbp:dateEnacted
|
1954
|
|
gptkbp:doesNotPermit
|
deductibility of donations for donors
|
|
gptkbp:enactedBy
|
gptkb:United_States_Congress
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Section 501(c)(4)
|
|
gptkbp:permits
|
lobbying
limited political activity
|
|
gptkbp:prohibits
|
primary purpose of political campaign intervention
|
|
gptkbp:providesFor
|
tax-exempt status
|
|
gptkbp:sometimesCalled
|
gptkb:nonprofit_organization
social welfare organization exemption
|
|
gptkbp:subject
|
gptkb:IRS_regulations
public disclosure requirements
annual reporting (Form 990)
|
|
gptkbp:usedBy
|
community organizations
advocacy groups
civic leagues
|
|
gptkbp:bfsParent
|
gptkb:Section_501
|
|
gptkbp:bfsLayer
|
7
|