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501(c)(4) organizations are being deployed in more creative and impactful ways. From political organizations to charitable giving vehicles, a 501(c)(4) allows for flexibility in operations and structure. In this session, we'll dive into the 501(c)(4) world to learn more about the rules, requirements, opportunities and limitations of this type of tax exemption
Learning Objectives:
Distinguish the characteristics of 501(c)(4) organizations, including current laws, regulations, guidance and court cases applicable to the tax exemption
Determine the process for establishing and maintaining tax exemption under 501(c)(4)
Analyze gift and estate tax implications of contributions of property and cash to a 501(c)(4) organization
Compare historic uses of the 501(c)(4) tax exemption to recent uses in philanthropy