AARP Hearing Center
The Internal Revenue Service allows two types of organizations to claim tax exempt status designated as a 501(c)(4):
a. Social welfare organizations, and
b. Local associations of employees.
AARP is considered a social welfare organization under the Internal Revenue Code (IRC) 501(c)(4). The specific definition for a social welfare organization is “An organization [that] is operated exclusively for the promotion of social welfare if it is primarily engaged in promoting in some way the common good and general welfare of the community.”
The IRS’ website defines this further here and that page is summarized below. (Italicized language is added).
IRS: To be operated exclusively to promote social welfare, an organization must operate primarily to further the common good and general welfare of the people of the community (such as by bringing about civic betterment and social improvements).