Section 1.501(c)(4)-1 of the regulations states that an 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 people of the community.
In computer science, a local variable is a variable that is given local scope. Local variable references in the function or block in which it is declared override the same variable name in the larger scope. In programming languages with only two levels of visibility, local variables are contrasted with global variables.
local government. An administrative body for a small geographic area, such as a city, town, county, or state. A local government will typically only have control over their specific geographical region, and can not pass or enforce laws that will affect a wider area.