A section of the Internal Revenue code that provides exemption from federal income tax to organizations required to devote their resources to educational, religious, scientific, or other charitable activities. Contributions to a 501(c)(3) are deductible from a donor’s federal income tax. A 501(c)(3) organization is strictly forbidden from engaging in any political activity on behalf of or in opposition to a candidate for public office. 501(c)(3) organizations are divided into two categories: public charities and private foundations. Public charities may engage in a limited amount of lobbying, whereas private foundations are taxed on any money spent for lobbying. Examples: public charities include Alliance for Justice and Sierra Club Foundation; private foundations include The Ford Foundation and the Annie E. Casey Foundation.
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Bolder Advocacy Blog
Posted by Abby Levine on December 6, 2013
While the new rules definitely draw bright lines, we believe they may also erect obstacles to citizen participation in our democracy.