Section 501(c)(4)
social welfare organizations
are tax
-
exempt
organizations that have as
their primary purpose engaging in social welfare activities.
Section 501(c)(4) defines
social
welfare organizations
as:
Civic leagues or organizations not organized for profit but operated
exclusively
for the promotion of
social welfare, or local associations of employees, the
membership of which is limited to the employees of a designated person or
persons . . . and the net earnings of which are devoted exclusively to charitable,
educational, or recreational purposes
http://moritzlaw.osu.edu/electionla...01(c)(4) Social Welfare Organizations v.6.pdf