Civic Organizations, Social Welfare Organizations, Local Employee Associations, Homeowners Associations, and Volunteer Fire Companies, Community Associations, Industrial Development Organizations, and organizations that promote local Customs/Traditions.
A 501(c)(4) organization shall be operated exclusively to promote social welfare, an organization must operate primarily to further the common good and general welfare of the people of the community (such as by bringing about civic betterment and social improvements). An organization is not operated primarily for the promotion of social welfare if its primary activity is operating a social club for the benefit, pleasure or recreation of its members, or is carrying on a business with the general public in a manner similar to organizations operated for profit. In addition, a social welfare organization may engage in unlimited lobbying as long as it advances its tax-exempt social welfare purpose.
Contributions to a 501(c)4 are not deductible, but a 501(c)4 does not have to pay tax on its income unless the organization is engaged in some type of business activity that is unrelated to its mission.