501(c)(4)

A 501(c)(4) is a type of nonprofit organization in the U.S. that promotes social welfare, civic improvement, or advocacy. Unlike charities (501(c)(3)), they can engage more actively in political activities, such as lobbying or influencing legislation, as long as it’s related to their social purpose. However, donations to 501(c)(4)s are generally not tax-deductible for donors. These organizations focus on community interests and are allowed to participate in political campaigns, but their primary goal remains promoting the social good rather than raising funds for individual or charitable purposes.