The Alliance is a network of 200 amazing state and local biking and walking advocacy organizations. Most are nonprofits, and most are 501(c)(3) nonprofits – a legal designation that awards tax exemptions and allows supporters to deduct contributions from their own taxes. 501(c)(3) organizations can play an important role in political processes, but are legally barred from certain types of activities, particularly around elections.

Some, though, have related 501(c)(4) organizations or are 501(c)(4)s themselves. 501(c)(4) nonprofits lack some tax benefits associated with 501(c)(3)s – like the capacity to accept tax deductible donations – but are permitted a wider array of activities around elections and political persuasion.

The distinctions can get confusing pretty quickly, so we teamed up with the League of American Bicyclists on an infographic to help explain some of the similarities and differences between (c)(3) and (c)(4) organizations in legal activities around elections. Thanks to Alliance for Justice for filling us in on the nuances around this issue. 

View the full graphic below (click for a larger version). You can also find it on paper in the center spread of the latest American Bicyclist magazine.