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section 501(c)(4) organization

Defined in 2 places across 2 titles — 1 distinct definitions of the United States Code.

the term "section 501(c)(4) organization" means—

(i) an organization described in section 501(c)(4) of title 26 and exempt from taxation under section 501(a) of such title; or

(ii) an organization which has submitted an application to the Internal Revenue Service for determination of its status as an organization described in clause (i); and

Same definition in 2 sections