Fundraising Coupling: Fiscal Sponsorship Under Section 501c4
The NonProfit Times
OCTOBER 7, 2024
lobbying), and may engage in limited electioneering or political activity. For example, the Section 501(c)(3) fiscal sponsor may require guarantees that the funds disbursed are not used for lobbying. Section 501(c)(4) organizations are subject to different tax rules than Section 501(c)(3) organizations.
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