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501(c)(4) Fundamentals

Gain insight into the inner workings of a §501(c)(4) organization.

This topic will help you understand the essential characteristics of a §501(c)(4) organization; how a §501(c)(4) EO can complement a §501(c)(3) EO; how to establish a §501(c)(4) organization and obtain recognition of its exemption. It will show you how to operate a §501(c)(4) EO within the parameters of its exempt status and other laws governing lobbying and political activity.

60 minutes
Course Exam
Certificate of Completion
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Agenda

Tax-Exempt Organizations

Section 501(c)(4) EOs

Social Welfare

Court Decisions

Why Establish a Related §501(c)(4) EO?

How to Establish a §501(c)(4) EO

Lobbying

Nondeductible Lobbying and Political Expenses

Political Activity

Section 527(f) Tax

Reporting

Charitable Solicitation Registration

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Why Lorman?

Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Course

This course was last revised on May 13, 2024.

Call 1-866-352-9540 for further credit information.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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Why Lorman?

Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Charles M.

Charles M. "Chip" Watkins, Esq.

Webster, Chamberlain & Bean, LLP

  • Since 1986, he has been in private practice with Webster, Chamberlain & Bean, LLP, representing and advising tax-exempt organizations, including several brother-sister §501(c)(3) and §501(c)(4) EOs
  • Worked in the office of the chief counsel for the Internal Revenue Service, Employee Benefits and Exempt Organizations Division (now TE/GE) from 1981-1985
  • Frequent speaker about exempt organizations topics for the Washington Nonprofit Legal & Tax Conference, the Christian Leadership Alliance, and other organizations
  • In January 2019, he addressed the American Bar Association’s Committee on exempt organizations about what are political activities for purposes of §501(c)
  • Member of the District of Columbia Bar and the Christian Leadership Alliance
  • Can be contacted at 202-688-3548 or [email protected]
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Why Lorman?

Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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All of your training, right here at Lorman.

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Product ID: 411392
Published 2024
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