501(c)(3) OR 501(c)(4)? AN EXPLORATORY CASE STUDY ON THE POLITICAL MECHANISMS OF TWO NON-PROFIT DESIGNATIONS

Abstract

The thesis is centered around an exploration of the disparities in the political tools afforded to 501(c)(3) and 501(c)(4) organizations. It begins with a brief introduction to the non-profit designations and to the tax and political benefits attached to each organization type. It continues with a comparative case study juxtaposing two extreme manifestations of some of the legislative mechanism available to the separate classifications. Discussion on the limitations of the study precede takeaways on the vast difference in the mechanisms that 501(c)(3) and 501(c)(4) organizations can exploit. These conclusions are framed in the context of recent events further expanding the gap in political access between the two non-profit classifications. The thesis concludes with its findings and recommendations on topics of interest for further research.