A 501(c)(4) does not include political committees.
From the document Vanessa posted above, Contributions to political committees. Contributions made to a political committee will qualify only if the committee has certified the name of its treasurer to the appropriate filing officer in the manner provided in ORS Chapter 260. As used in this rule, "filing officer" means:
- (a) For a political committee whose purpose is to support or oppose a candidate or measure in an election concerning an irrigation district formed under ORS Chapter 545, the county clerk or secretary of the irrigation district as provided under ORS 260.005(9)(b).
- (b) For all other purposes, the Secretary of State as provided under ORS 260.005(9)(a).
From the IRS
Internal Revenue Code section 501(c)(4) provides for the exemption of two very different types of organizations with their own distinct qualification requirements. They are:
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Social welfare organizations: Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare, and
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Local associations of employees, the membership of which is limited to the employees of a designated person(s) in a particular municipality, and the net earnings of which are devoted exclusively to charitable, educational or recreational purposes.
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.
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