...individual. Description of Proposal Section 501(c)(4) would be amended to provide tax-exempt status to civic leagues or organizations not organized for profit...operated exclusively for the promotion of social welfare, provided that no part of the net earnings of such an organization inures to the benefit of any private...

...income taxes under IRC Section 501(c)(4). Section 501 (c)(4) of the Code provides for the exemption of civic leagues or organizations not organized for...exclusively for the promotion of social welfare. Section 1.501 (c)(4)-l(a)(2) of the Income Tax Regulations provides that an organization is operated exclusively...

...organizations. The first category of organizations that qualify for exemption under that section includes "(c]ivic leagues or organizations not organized for...exclusively for the promotion of social welfare." Among the more common of these social welfare organizations are public interest organizations, lobbying...

...individual. Description of Proposal Section 501(c)(4) would be amended to provide tax-exempt status to civic leagues or organizations not organized for profit...operated exclusively for the promotion of social welfare, provided that no part of the net earnings of such an organization inures to the benefit of any private...

...statements), any political campaign on behalf of (or in opposition to) any candidate for public office. (4) Civic leagues or organizations not organized for profit...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...

...might consider. 149 Profile: Social Welfare Organizations Code Section 501(c)(4) Statutory Description Civic leagues or organizations not organized for profit...operated exclusively for the promotion of social welfare, or local associations of employees.. .the net earnings of which are devoted exclusively to charitable,...

...or to foster national or international amateur sports competition [under certain conditions] . . . civic leagues or organizations not organized for profit...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...

...1836, quoted later id. at 510,552-53). 78. Id. at S 10.553-54. 79. W. at S 10,554. 80. That is to say, civic leagues or organizations not organized for profit...operated exclusively for the promotion of social welfare and local associations of employees, the membership of which is limited to the employees of a designated...

...statements), any political campaign on behalf of any candidate for public office." (§ 501(c)(3))2 2. "Civic leagues or organizations not organized for...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...

...stockholder or individual, are exempt from tax (Sec. 1902(b)(3), Tit. 30, Code). • Civic organizations Civic leagues or organizations not organized for profit...operated exclusively for the promotion of social welfare are exempt from corporation income tax (Sec. 1902(b)(4), Tit. 30, Code). • Clubs Clubs organized...