Practical Implications of Affiliated 501(c)(3)s and 501(c)(4)s - Alliance for Justice

Practical Implications of Affiliated 501(c)(3)s and 501(c)(4)s

Factsheet

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Affiliated Organizations

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It is not uncommon for a 501(c)(3) to establish an affiliated 501(c)(4). This fact sheet explains in general terms how affiliated organizations should act, according to federal tax law, in some common situations.