The Lacuna Project

lacuna (n.) a gap in a record where something should be

Independent research. Not affiliated with any government, agency, or company.

Exhibit 881

Audit Technique Guide: IRC Section 501(c)(4), Civic Leagues, Social Welfare Organizations, and Local Associations of Employees

Exhibit 881 · Agency audit guide

Audit Technique Guide: IRC Section 501(c)(4), Civic Leagues, Social Welfare Organizations, and Local Associations of Employees

an IRC 501(c)(4) organization may intervene in political campaigns without jeopardizing its exempt status if it’s primarily engaged in other activities which further the promotion of social welfare.

IRS examiner guide: a 501(c)(4) may intervene in campaigns if primarily engaged in other social welfare activity; cites Rev. Rul. 81-95.

Source
Internal Revenue Service
Date
undated PDF (accessed 10 November 2026)
Quoted from
p. 4 (PDF page 4)
Grade
Primary record
Document
https://www.irs.gov/pub/irs-tege/atg_501c4_orgs.pdf
Accessed
2026-11-10
Cited by
Findings citing this exhibit

Cited by

Finding POL-5.2
Primary record A 501(c)(4) social welfare organization may intervene in political campaigns if campaign activity is not its primary activity. No statute or regulation quantifies "primarily."