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IRS Information
Citizens Freedom Alliance, Inc. and The Smoker's Club are designated by the Internal Revenue Service as a tax exempt organization, 501(c)(4), and contributions are not tax deductible.
501(c)(4) Organizations that both perform a substantial amount of legislative lobbying on behalf of specific issues and primarily engage in social welfare activities may be classified under section 501(c)(4). Other organizations tax exempt under this section of the Internal Revenue Code include civic associations, some volunteer fire departments, and local associations of employees.
Contributions to 501(c)(4) organizations generally are not deductible as charitable donations, but they may be deductible as a business expense.
IRS: Tax Information for Charities & Other Non-Profits
IRS: Frequently Asked Questions about Tax-Exempt Organizations
IRS: Filing Requirements
Generally, tax-exempt organizations must file an annual information return. Tax-exempt organizations that have annual gross receipts not normally in excess of $25,000 are not required to file the annual information return, but may be required to file annual electronic notice (e-Postcard) Form 990-N.
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