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Writer's pictureAlex Baker

How Did BLM Get 501(c)(3) Tax-Exempt Status?


Is there any doubt that Black Lives Matter ("BLM") is an activist organization, as opposed to an educational organization?


That's important, because, under the Internal Revenue Code § 501 (c)(3), only certain types of nonprofit organizations qualify for tax-exempt status.


"Educational" and "religious" organizations are the two most common types of organizations that are entitled to tax-exempt status. This means that the organization itself does not pay taxes, and most importantly, it means that people who donate to such an organization can claim a write-off on their own taxes.


Advocacy groups specifically DO NOT QUALIFY for tax exempt status under IRC § 501(c)(3). Instead, advocacy groups - i.e. organizations that endorse or oppose particular policies or candidates for office - are required to organize under IRC § 501(c)(4), NOT (c)(3). An advocacy organization can still be a nonprofit, but is NOT granted tax-exempt status.


On its homepage, BLM states as its mission such things as:


Black Lives Matter began as a call to action...

On BLM page "Global Actions", is:


Organizers who call this network home have ousted anti-Black politicians, won critical legislation...
advocate for the release of Abraham-Joseph, to continue to pressure ICE, and to draw attention to the need for immigration reform

Is there any doubt that BLM advocates for and against particular candidates and policies?


If you click the "DONATE" button for BLM, you are led to this page, which informs us that donations to BLM are being handled by "Act Blue Charities", which is a "qualified 501(c)(3) tax exempt organization..."


Really? BLM gets 501(c)(3) status? Why? Please offer your theories as to how this is permitted. It certainly can't be that BLM has slipped in under the radar. That's for sure.


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