NAACP – National Office
Unit Financial & Bookkeeping Guide
15
report are this link https://vimeo.com/249894123. This document is
provided in MS Excel format only and all units will be required to complete
the long form. Please note the National office only mails financial reports
upon request.
SECTION 4 - TAX STATUS OF NAACP UNITS
All Units have been designated as 501(c)(4) organizations, only the National Office is a
501(c)(3) organization
A 501 (c) (4) organization is a nonprofit corporation operated exclusively for the
promotion of social justice. Exemption under this Section does not confer deductibility
of contributions by donor to the corporation, but may enable it to avoid the restrictions of
private foundation status, and the restrictions on lobbying and other political activity.
Definition of Social Justice
NAACP Units are strategically designed to operate exclusively as 501 (c) (4) entities for
the promotion of social justice, primarily to further the common good and general welfare
of the people of their communities, such as bringing about civic betterment and social
improvement. In addition, a 501 (c) (4) must benefit a community as a whole. Thus, a
corporation will not qualify under 501 (c) (4) if its activities benefit only its membership
or a select group of individuals.
A 501 (c) (4) corporation may not, as its primary activity, conduct business with the
general public in a commercial manner. Any earnings of such an organization must be
devoted exclusively to charitable, educational or recreations and for our purposes, civil
rights.
A 501 (c) (4) organization may engage in some social activities, some lobbying, and
some political activity. NAACP units were specifically organized as 501 (c) (4)
organizations so that they can (1) seek to increase registration and voting; (2) work for
the enactment of municipal, state and federal legislations designed to improve the
educational , political and economic status of minority groups; (3) seek the repeal of
racially discriminatory legislation; (4) work to improve the administration of justice; (5)
work to secure equal enforcement of the law; (6) keep the National Office informed of all
proposed legislation which affects minority groups.
NAACP Units shall be non-partisan and shall not endorse candidates for public office.