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Sierra Club
The Sierra Club is an American environmental organization with chapters in all 50 U.S. states, Washington D.C., and Puerto Rico. The club was founded in 1892, in San Francisco, by preservationist John Muir. A product of the progressive movement, it was one of the first large-scale environmental preservation organizations in the world. It has lobbied for policies to promote sustainable energy and mitigating global warming, as well as opposing the use of coal, hydropower, and nuclear power. Its political endorsements generally favor liberal and progressive candidates in elections. In addition to political advocacy, the Sierra Club organizes outdoor recreation activities, and has historically been a notable organization for mountaineering and rock climbing in the United States. Members of the Sierra Club pioneered the Yosemite Decimal System of climbing, and were responsible for a substantial amount of the early development of climbing. Much of this activity occurred in the group ...
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501(c)(4) Organization
A 501(c) organization is a nonprofit organization in the federal law of the United States according to Internal Revenue Code (26 U.S.C. ยง 501(c)) and is one of over 29 types of nonprofit organizations exempt from some federal income taxes. Sections 503 through 505 set out the requirements for obtaining such exemptions. Many states refer to Section 501(c) for definitions of organizations exempt from state taxation as well. 501(c) organizations can receive unlimited contributions from individuals, corporations, and unions. For example, a nonprofit organization may be tax-exempt under section 501(c)(3) if its primary activities are charitable, religious, educational, scientific, literary, testing for public safety, fostering amateur sports competition, or preventing cruelty to children or animals. Types According to the IRS Publication 557, in the ''Organization Reference Chart'' section, the following is an exact list of 501(c) organization types and their corresponding d ...
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