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 Christine Strigaro on September 11, 2015
Alliance for Justice’s Foundation Program has been reading and chronicling some fantastic articles, books, and blogs this month. In response to this great content, we champion great reads every month from the philanthropic community. This month’s compilation includes articles on the anniversary of Hurricane Katrina, collective impact, “strategic” philanthropy, and more!