501(c)(4) organizations

501(c)(4) organizations are nonprofit entities in the United States that are primarily designed for promoting social welfare. They can engage in lobbying and political activities but must ensure that these activities do not become their main focus. Unlike 501(c)(3) charities, donations to 501(c)(4) organizations are not tax-deductible for donors. These organizations often advocate for community issues, public policy, and social causes, allowing them to influence legislation and government decisions while maintaining a significant degree of operational flexibility. Examples include civic leagues, advocacy groups, and grassroots organizations.