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tazzygirl -> RE: Christian Taliban In Kansas versus Roe v. Wade (6/28/2011 12:24:27 PM)
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Lobbying (trying to affect legislation):
501(c)3s are limited in the amount of time and/or money they can put into lobbying.
501(c)4s can do an unlimited amount of lobbying (but then become ineligible to receive federal monies like grants).
Political campaign activity:
501(c)3s cannot in any way support or oppose anyone running for public office, though they may be involved in political campaigns by way of non-partisan public forums, voter registration drives, etc.
501(c)4s can engage in political campaign activity, so long as this is consistent with the organization’s purpose and is not the organization’s primary activity.
Charitable Donations:
Donations to 501(c)3s are deductible to the full extent of the law.
Donations to 501(c)4s that are public entities (ie, state, local governments, volunteer fire stations) are deductible if they are used for public services. Donations to other 501(c)4s are not deductible.
Should your organization be a 501(c)3 or a 501(c)4?
If you are planning on doing limited or no lobbying and no campaigning, then you probably want the 501(c)3 tax-exemption so that people can benefit from donating to your organization (unless you represent the state or a political subdivision thereof). However, if your organization will be doing substantial lobbying or any campaigning, you should form a 501(c)4.
If you want the best of both worlds, you can have two separate but affiliated organizations – one a charitable 501(c)(3) and the other a 501(c)(4). Many trade organizations lobby extensively on behalf of their members, but have an affiliated 501c3 foundation for charitable giving.
Read more at Suite101: What Is a 501c4 Organization?: The difference between a 501(c)3 and a 501(c)4 | Suite101.com http://www.suite101.com/content/what-is-a-501c4-organization-a14959#ixzz1QbGtRQoB
And I suppose the fact that the NRA Foundation being a 501 (3) (c) doesnt matter?
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