Election Year Guidance for 501(c)(4) Organizations

501(c)(4) organizations have fewer tax law restrictions than 501(c)(3) organizations with regard to political activity. Provided supporting or opposing candidates is not their primary activity, 501(c)(4)s can participate in political (or campaign intervention) activities under federal tax law. However, 501(c)(4)s must also be aware of their obligations under federal and state election law. The following resources will help your organization follow the law.