NRDC operates under section 501(c)(3) of the tax code, which imposes limits on the amount of money we can spend lobbying Congress. NRDC is also the parent organization of the NRDC Action Fund. Because the NRDC Action Fund operates under a different section of the tax code, section 501(c)(4), it is not subject to these same limitations. The NRDC Action Fund works to support pro-environment legislation and defeat anti-environment legislation through paid advertising and phonebanking and by mobilizing grassroots pressure.