501(c) groups do not have to disclose donors’ identities. These organizations are primarily regulated by the I.R.S. Unlike the FEC, the IRS’ mission is not to oversee political activity. Their capacity and motivation to regulate the political activity of these non-profit corporations has been called into question by campaign finance reformers.
501(c) groups file disclosure reports less often than FEC regulated political committees. Unlike campaign committees which file quarterly and some PACs which file monthly, non-profit corporations are required to file with the IRS when their taxes would be due: many waiting up to a year after beginning their activity.
- 501(c)(3) - Religious, Educational, Charitable, and Other Qualified Organizations
- 501(c)(4) - Civic Leagues, Social Welfare Organizations, and Local Associations of Employees
- 501(c)(5) - Labor, Agricultural, and Horticultural Organizations
- 501(c)(6) - Business Leagues, Chambers of Commerce, Real Estate Boards, etc.
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