BarnBuilder
NES Member
I read that the organization was set up as a 501(c)(4) Definition below
501(c)(4)[edit]
See also: Citizens United v. Federal Election Commission
A 501(c)(4) organization is a social welfare organization, such as a civic organization or a neighborhood association. An organization is considered by the IRS to be operated exclusively for the promotion of social welfare if it is primarily engaged in promoting the common good and general welfare of the people of the community.[49][50] Net earnings must be exclusively used for charitable, educational, or recreational purposes.[51]
According to The Washington Post:[52]
These groups are allowed to participate in politics, so long as politics do not become their primary focus. What that means in practice is that they must spend less than 50 percent of their money on politics. So long as they don't run afoul of that threshold, the groups can influence elections, which they typically do through advertising.
Allowed activities[edit]
501(c)(4) are similar to 501(c)(5) and 501(c)(6) in that the organizations may inform the public on controversial subjects and attempt to influence legislation relevant to its program[53] and, unlike 501(c)(3) organizations, they may also participate in political campaigns and elections, as long as their primary activity is the promotion of social welfare and related to the organization's purpose.[54][55]
The income tax exemption for 501(c)(4) organizations applies to most of their operations, but income spent on political activities—generally the advocacy of a particular candidate in an election—is taxable.[56] An "action" organization generally qualifies as a 501(c)(4) organization.[57] An "action" organization is one whose activities substantially include, or are exclusively,[58] direct or grassroots lobbying related to advocacy for or against legislation or proposing, supporting, or opposing legislation that is related to its purpose.[59]
A 501(c)(4) organization may directly or indirectly support or oppose a candidate for public office as long as such activities are not a substantial amount of its activities.[49][60]
A 501(c)(4) organization that lobbies must register with the Clerk of the House if it lobbies members of the House or their staff.[55] Likewise, a 501(c)(4) organization must register with the Secretary of the Senate if it lobbies members of the Senate or their staff.[55] In addition, the 501(c)(4) organization must either inform its members the amount it spends on lobbying or pay a proxy tax to the Internal Revenue Service.[55] Lobbying expenses and political expenses are not deductible as business expenses.[55]
Electioneering communications[edit]
The use of 501(c)(4), 501(c)(5), and 501(c)(6) organizations has been affected by the 2007 FEC v. Wisconsin Right to Life, Inc., in which the Supreme Court struck the part of the McCain-Feingold Act that prohibited 501(c)(4), 501(c)(5), and 501(c)(6) from broadcasting electioneering communications. The Act defined an electioneering communication as a communication that mentions a candidate's name 60 days before a primary or 30 days before a general election.
Contributions[edit]
Contributions to 501(c)(4) organizations are not tax-deductible as charitable donations unless the organization is either a volunteer fire department or a veterans organization.[61][62] Dues or contributions to 501(c)(4) organizations may be deductible as a business expense under IRC 162, although amounts paid for intervention or participation in any political campaign, direct lobbying, grass roots lobbying, and contact with certain federal officials are not deductible.[63] If a 501(c)(4) engages in a substantial number of these activities, then only the amount of dues or contributions that can be attributed to other activities may be deductible as a business expense.[64]
The organization must provide a notice to its members containing a reasonable estimate of the amount related to lobbying and political campaign expenditures, or else it is subject to a proxy tax on its lobbying and political campaign expenditures. It must also state that contributions to the organization are not deductible as charitable contributions during fundraising.[63]
501(c)(4) organizations are not required to disclose their donors publicly.[65]
I don't understand how she changed, since we both grew up in the same house. We both went shooting with our father. Although she stopped around age 12, while I kept going every chance I got. 
