Bolder Advocacy Resource Library

Familiy foundations may engage in advocacy and support grantees that lobby.

Deciding whether—or when—to establish a 501(c)(4) organization is never an easy decision. Questions about purpose, scope, funding, perception, timing, and legal compliance all come into play. Here we present case studies that describe how three different groups, with different structures, needs, and pressures, answered the questions for themselves.

This chart offers an overview of the different types of organizations and what kinds of activities each may conduct and highlights some that they may not conduct. It is excerpted from our popular guide "The Connection: Strategies for Creating and Operating 501(c)(3)s, 501(c)(4)s, and Political Organizations."

Federal tax law allows certain lobbying communications with a 501(c))(3) public charity’s members to be treated more favorably than communications with the general public. This fact sheet provides information on how to identify such communications and explains how to track and treat them. It is important to understand the basic lobbying rules and the differences between direct and grassroots lobbying before delving into the member communication rules discussed in this fact sheet.