Funding 501(c)(4)s

On this episode, we’ll tackle a question we receive regularly: What can we do to raise funds for our 501(c)(4)? 501(c)(4) social welfare organizations are tax exempt, but they do not receive tax deductible contributions. While this may sometimes seem like a barrier to fundraising, we come to you today bearing excellent news. There are several ways to effectively secure funding for 501(c)(4) activities.  

Our Attorneys for this Episode  

Natalie Ossenfort Tim Mooney   

 

Show Notes 

  • Refresher on social welfare organizations 
  • Several sources of funding for 501(c)(4)s 
    • Individuals 
    • Community Foundations and other Public Charities 
    • Private Foundations (must use expenditure responsibility otherwise it’s a taxable expenditure) 
      • A pre-grant inquiry 
      • A written grant agreement specifying the purpose of the grant and including certain terms 
      • Reports from the Grantee
      • Report the grant on the grantor’s 990-PF 

Resources  

Investing in Change: A Funder’s Guide to Supporting Advocacy  

How to Fund a 501(c)(4): What nonprofits and foundations need to know