They are: Homeowners associations and volunteer fire companies may be recognized as exempt as social welfare organizations if they meet the requirements for exemption.

[118], The Tariff Act of 1913 provided an exemption from federal income taxes for mutual cemetery companies that were organized and operated exclusively "for the benefit of their members". For a business or corporate entity to be labeled a “nonprofit”, its main focus must other than earning money for its leaders or members. [76] The membership dues are tax-deductible in full unless a substantial part of the 501(c)(5) organization's activities consists of political activity, in which case a tax deduction is allowed only for the portion of membership dues that are for other activities. [97] Members must share interests and have a common goal directed toward pleasure and recreation, and the organization must provide opportunities for personal contact among members. Tax exemption does not excuse an organization from maintaining proper records and filing any required annual or special-purpose tax returns, e.g., 26 U.S.C.

1146 (1953). The 501(c)(3) exemption also applies for any unincorporated community chest, fund, cooperating association, or foundation that is organized and operated exclusively for those purposes.

Kennedy is a professional grant writer and nonprofit consultant. Section 501(c)(4) is for nonprofits created for social welfare purposes. He also holds a Juris Doctor from Brooklyn Law School.

Internal Revenue Code section 501(c)(4) provides for the exemption of two very different types of organizations with their own distinct qualification requirements.


[104], When a group of eight or fewer individuals, at least one of whom is a member, uses the organization's facilities and the member pays for the other individuals, the Internal Revenue Service will assume the nonmembers are the guests of the member, and the revenue is deemed to be derived from the member. [65], As of January 2018, the application for recognition of exemption as a 501(c)4 organization is a new form, Form 1024-A, rather than Form 1024.[66][67].

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