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Disclaimer: The National Association for the Advancement of Colored People (NAACP) is a 501(c)(3) nonprofit organization. As the nation’s oldest and largest civil rights organization, since 1909 the NAACP actively works with our more than 2,000 branches worldwide to inform and encourage civic engagement. Units of the NAACP are 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. Contributions and gifts are not deductible as charitable contributions for federal income tax purposes, however they are deductible as an ordinary business expenses. A portion of membership fees is tax deductible.