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MIKE SIMPSON's avatar

The main difference is that 501(c)(3) organizations are for charitable purposes and their donors' contributions are tax-deductible, while 501(c)(4)s are for social welfare, and donations are not tax-deductible. Additionally, 501(c)(3)s are strictly limited in their political activities, while 501(c)(4)s are allowed to engage in more lobbying and some partisan political work, as long as it's not their primary purpose.

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