Revelations that the Internal Revenue Service targeted conservative groups because of their political beliefs provoked bipartisan fury in Washington Monday, with lawmakers demanding hearings and President Barack Obama calling the IRS targeted inquiries “outrageous.’’
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Types of organizations exempt under IRS Section 501(c)(4
• Social welfare organizations: Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare, and
• Local associations of employees, the membership of which is limited to the employees of designated person(s) in a particular municipality, and the net earnings of which are devoted exclusively for the promotion of social welfare.
Note: Homeowners associations and volunteer fire companies may be recognized as exempt as social welfare organizations if they meet the requirements for exemption. Organizations that engage in substantial lobbying activities sometimes also are classified as social welfare organizations.
Source: IRS web site
Examples of nonprofit organizations that qualify as social welfare organizations under the IRS definition:
- An organization operating an airport that serves the general public in an area with no other airport and that is on land owned by a local government, which supervises the airport’s operation,
- A community association that works to improve public services, housing and residential parking; publishes a free community newspaper; sponsors a community sports league, holiday programs and meetings; and contracts with a private security service to patrol the community,
- A community association devoted to preserving the community’s traditions, architecture and appearance by representing it before the local legislature and administrative agencies in zoning, traffic and parking matters,
- An organization that tries to encourage industrial development and relieve unemployment in an area by making loans to businesses so they will relocate to the area and
- An organization that holds an annual festival of regional customs and traditions.
Source: IRS web site.