Advocacy Question of the Week

Question: Can a 501(c)(3) organization have an affiliated PAC organized under section 527 of the Internal Revenue Code? If not, can 501(c)(4) organizations have affiliated PACs?

Answer: A 501(c)(3) cannot have an affiliated PAC. 501(c)(3) organizations cannot support or oppose candidates for public office, and PACs (organized under section 527 of the tax code) are created for the purpose of supporting or opposing candidates. 501(c)(3) organizations can have an affiliated 501(c) organization that itself can have an affiliated PAC. Frequently, that 501(c) organization is a 501(c)(4) organization, but it can be any 501 (c) other than a 501(c)(3) organization. In addition, any 501(c) organization other than a 501(c)(3) can have an affiliated PAC.