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Exhibit 880

Social welfare organizations (IRS page)

Exhibit 880 ยท Agency guidance page

Social welfare organizations (IRS page)

However, a section 501(c)(4) social welfare organization may engage in some political activities, so long as that is not its primary activity.

IRS statement that a 501(c)(4) may engage in some political activity if it is not the primary activity.

Source
Internal Revenue Service
Date
accessed 10 November 2026
Quoted from
Paragraph beginning 'The promotion of social welfare does not include'
Grade
Primary record
Document
https://www.irs.gov/charities-non-profits/other-non-profits/social-welfare-organizations
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."