If the organization is big enough, it might even be set up as two organizations, a 501(c)(3) that can accept tax-deductible contributions and a 501(c)(4) that can't.

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The problem is not to set up a new organization, but to try to get all the organizations to work together for a common purpose.

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Conservatives weren't the only organizations to set up under the section of the tax code that allows social-welfare groups to operate on a tax-free basis.

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