Social welfare, 501(c)(4) nonprofit organizations (also known as civic leagues) are created to further the common good and general welfare of the community, by bringing about civic betterment and social improvements.
Similar to a 501(c)(3) organization, the income of social welfare organizations is generally tax-exempt as long as they comply with the IRS requirements. Different from 501(c)(3) organizations however, contributions made to social welfare organizations are mostly not tax-deductible by donors, although some exceptions apply. Another important difference is that while 501(c)(3) organizations engage in limited lobbying activities, 501(c)(4) organizations are allowed to have lobbying as their primary activity. The political engagement of social welfare organizations however should still be treated with care.