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Index/Topics/501(c) nonprofit regulations

501(c) nonprofit regulations

Regulations and limits on 501(c) nonprofits, including restrictions on direct campaign contributions and outside spending

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2 results
Jan 28, 2026

How do 501(c)(3) rules differ from 501(c)(4) rules for political activity, and how have watchdogs applied those rules to TPUSA and its affiliates?

are barred from participating in partisan campaign activity and face strict limits on lobbying in exchange for tax-deductible donations, while 501(c) “social welfare” groups can lobby broadly and may ...

Jan 9, 2026

What are the legal differences between 501(c)(3), 501(c)(4) and super PAC spending in political advocacy?

501(c) charities, 501(c) “social welfare” nonprofits, and Super PACs occupy distinct legal niches that shape how they may fund and engage in political advocacy: 501(c)s enjoy tax-deductible status but...