501(c)(4) Social Welfare Organizations
Introduction
Organizations exempt under IRS subsection 501(c)(4) generally fall into one of three broad categories:
There are no limits on the proportion of these organizations' funding that can be spent on lobbying, however,
contributions to them are not tax deductible.
Click here to see the largest and some examples of smaller organizations.
The Numbers (United States)
- The number of organizations registered with the IRS decreased by 13 percent from 125,504 in 1998 to 109,091 in
2008.
The number of organizations reporting to the IRS increased 27 percent from 31,586 circa 1998 to 39,994 circa
2008.
Total revenues for reporting organizations increased by 105 percent from $35.1 billion circa 1998 to $71.9
billion circa 2008.
Total assets for reporting organizations increased by 49 percent from $55.9 billion circa 1998 to $83.0 billion
circa 2008.
(Number of reporting organizations, revenues and assets are based on all organizations that filed Form 990 or 990EZ within 24 months of the release date of the 1998 and 2008 registration files. Financial data have not been adjusted for inflation.)
Statistical Tables
Registered Organizations
- Summary
- Trends
- By Type of Activity or Purpose (NTEE)
- By Organization Age (The IRS's "ruling date.")
Organizations That File Annually with the IRS
These organizations must have at least $25,000 in gross receipts.
- Summary
- Trends
- By Type of Activity or Purpose (NTEE)
- By Size of Organization (Total Expenses, Total Revenue, or Assets)
- By Organization Age (The IRS's "ruling date.")
Registered users can create their own custom tables to view organizations in multiple dimensions or explore other information that we have on these organizations. Click here to learn more.