"Howard Kaikow" <kaikow[at]standards.com> wrote

- quote -

They include civic leagues, social welfare organizations,
Homeowners' and Tenants' Associations, and local
associations of employees.

--
Paul Thomas, CPA
paulthomascpapc[at]bellsouth.net

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Howard Kaikow <kaikow[at]standards.com> wrote:

- quote -

501(c)(4) A civic league or social welfare organization.

For a complete listing, see Page 3 of the 2004 Instructions
for Form 990.

__
Art Kamlet ArtKamlet [at] AOL.com Columbus OH K2PZH

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Howard Kaikow wrote:

- quote -

The IRS titles them as Civic Leagues and Social Welfare
Organizations. See Publ. 557 for further details.

BC

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Howard Kaikow wrote:

- quote -

Tax exemption under 501(c)(4) is available for civic leagues
or organizations not organized for profit but operated
exclusively for the promotion of social welfare.

The "promotion of social welfare" includes the promotion of
the common good and general welfare of the people of a
community. Advocacy groups across the political spectrum
are often 501(c)(4) organizations.

Contributions to a 501(c)(4) organization are not deductible
as charitable contributions. Because of this, many
501(c)(4) organizations set up supporting organizations that
are exempt from tax under 501(c)(3). Contributions to the
related 501(c)(3) organization are eligible for the
charitable deduction. The organization can use the
501(c)(3) money for the charitable and educational aspects
of its mission, but can't use the 501(c)(3) money for the
other aspects of its mission.

The organization would obviously prefer for you to make the
contribution to the 501(c)(4), because they can use that
money on a much broader array of activities, but understands
that some people will only make contributions to 501(c)(3)
organizations because of the tax advantage.

--Chris Ballard

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"Howard Kaikow" <kaikow[at]standards.com> wrote:

- quote -

"Civic leagues or organizations not organized for profit but
operated exclusively for the promotion of social welfare, or
local associations of employees"

Stu

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What "is a 501(c)(4) organization"?

I got a solicitation that stated:

"Since the ... is a 501(c)(4) organization, it is not
eligible to receive tax-deductible donations, but the Trust
is a Section 501(c)(3) charity and is eligible to receive
donations deductible by the donor.".

--
http://www.standards.com/; See Howard Kaikow's web site.

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2005) - All rights reserved. > << ================================================== ===== >