Politic: Charity Becomes A Political Weapon

501(c)(3) vs. 501(c)(4): The Tax Code of Political Influence We can analyze the distinct rules governing different types of non-profit organizations. Topics include the absolute prohibition on political campaign intervention for 501(c)(3) charities (the “Johnson Amendment”) versus the ability of 501(c)(4) social welfare organizations to engage in partisan activity as a secondary purpose, effectively acting as “dark money” conduits. Support the show