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msar-riders - Re: [MSAR] 501(c)(3) charitable vs 501(c)(4) rescue squad

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  • From: Una Smith <una.smith@att.net>
  • To: Mounted search and rescue <msar-riders@lists.ibiblio.org>
  • Subject: Re: [MSAR] 501(c)(3) charitable vs 501(c)(4) rescue squad
  • Date: Mon, 10 Oct 2005 07:48:34 -0600

Another comment re 501(c)(3) charitable vs 501(c)(4) rescue squad.
Any nonprofit organization can receive a contribution, but for
contributions to a 501(c)(4) organization to be deductible on the
contributor's IRS tax return, the 501(c)(4) organization must have
only charitable *activity*. For this purpose, a 501(c)(3)
organization need only have a charitable *purpose*. This is
crucial. For example, a bingo game is not a charitable activity,
so a 501(c)(4) organization that is eligible to receive deductible
contributions must not run a bingo game to raise funds to support
its other, charitable activities. By doing so, the organization
loses its valuable eligibility. This may also affect activities
such as a sheriff's posse renting its arena.

Una Smith
New Mexico




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