501(c)(4) Social Welfare Organization
Civic leagues, social welfare organizations, and local associations of employees that promote community welfare.
Benefits
- ✓ Exempt from federal income tax
- ✓ Can engage in political activities
- ✓ Can do unlimited lobbying related to mission
- ✓ More flexibility in activities than 501(c)(3)
- ✓ Can support or oppose legislation
Requirements
- Must primarily benefit the community as a whole
- Cannot be organized for profit
- Political activities must not be primary purpose
- Must file annual Form 990
- Must notify IRS within 60 days of formation (Form 8976)
Examples
- Civic leagues and community associations
- Homeowners associations
- Volunteer fire departments
- Advocacy organizations
- Community improvement groups
Ready to Get Started?
Our guided process helps you file for 501(c)(4) Social Welfare Organization status.
IRS Form: Form 1024-A
IRS Fee: $600
IRS Fee: $600
C3ME Fee: $79
Includes wizard, templates, and checklists
Start Your Application