501 c 4とは 意味・読み方・使い方

別の表記

• 501c4, 501 c 4, 501-c-4, 501.c.4., 501(c)4

語源

From the section of the U.S. federal tax code.

名詞

501(c)(4) (plural 501(c)(4)s)

1. (US, taxation, organizations) An organization that complies with section 501(c)(4) of the U.S. federal tax code. A non-profit organization exempt from some federal income taxes, due to being dedicated social welfare purposes.

   Synonym: c4

   • 2023 November 18, Murtaza Hussein, “Meet the Secret Donors Who Fund AIPAC’s Israel Trips for Congress”, in The Intercept‎:

     After the law was enacted in 2007, AIPAC, which had sponsored congressional trips to Israel since the 1990s, campaigned to create an exception for 501(c)(3) organizations that lobbying groups could use to get around the law. Both 501(c)(3) and 501(c)(4) groups are tax-exempt nonprofits, but 501(c)(4) groups — including AIPAC — are considered “social welfare” organizations, which are allowed to spend more than 20 percent of their resources on lobbying the government.

2. (US, politics) A nominally civic oriented service non-profit organization, that spends just over 50% of its revenues on such apparent aims, while spending the remainder on political purposes; due to the effect of the Citizens United judgment.

   Hypernyms: political action committee, PAC

   Hyponyms: super PAC, spooky PAC

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