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501(c)(4)-1(a)(2)(i) provides that: [A]n organization 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.
You can use code 922160 - Fire protection. Still have questions?
The difference, compared with charitable organizations anyway, is in the form required. 501(c)(3) groups use Form 1023, while 501(c)(4) groups use Form 1024 (or Form 1024-A).
922160 Fire Protection This industry comprises government establishments primarily engaged in firefighting and other related fire protection activities.
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