A 501(c)(4) is a type of tax-exempt organization in the United States that operates to promote social welfare within a community. To be tax-exempt as a social welfare organization described in Internal Revenue Code (IRC) section 501(c)(4), an organization must not be organized for profit and must be operated exclusively to promote social welfare. Unlike 501(c)(3) organizations, donations to 501(c)(4) entities are not tax-deductible for the individual or corporation making the donation(4)). These organizations may engage in political lobbying and political campaign activities(4)). Some high-profile examples of 501(c)(4) organizations are Americans for Prosperity and Organizing for Action(4)).