What exactly is a 501c4?

The Planned Parenthood Action Fund is a 501c4--and it plans to crash a GOP event this weekend in Virginia to fight its gubernatorial nominee Ken Cuccinelli II.  It is a branch of Planned Parenthood Federation of America which kills babies and is a 501c3--it's called a charity. Both are affilicated with the Democratic party, and neither are hasseled by the IRS.

“Just as 501(c)(3) organizations are often referred to as “charities,” those exempt under 501(c)(4) are called “social welfare organizations,” sometimes described as a step down from charity, or “charity-lite.” What’s the difference? Unlike charities, (c)(4)’s cannot offer their donors charitable contributions deductions on their income taxes, a serious disadvantage in fundraising; the trade-off is that (c)(4)’s can engage in unlimited lobbying in furtherance of social welfare (charities can do some), and in some candidate electoral activity (how much is debated; charities cannot do any). In addition to being more empowered politically, (c)(4)’s are permitted to confer somewhat more benefit on their members, their neighborhood or some other group that cannot qualify as a charitable class.” (Rosemary Fei)

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