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Perspectives - April, 2014

In This Issue: - Making Our Downtown Better Every Day - It's Good To "B" In Deleware - The Wonderful World of Limited Liability Companies - Ohio Bill to Allow Schools and Camps to Procure Epinephrine...more

Proposed Tax Code Overhaul Introduced with the Tax Reform Act of 2014

On February 26, 2014, House Ways and Means Committee Chairman Dave Camp released draft (the "Discussion Draft”) that would substantially reform the current U.S. Tax Code (the “Code”). The Discussion Draft contains numerous...more

IRS Proposes New Definition of “Political Activity” for Social Welfare Organizations

The initial comment period for the proposed regulations is drawing to a close on February 27, 2014. On November 29, 2013, the Internal Revenue Service (IRS) and the U.S. Department of the Treasury issued a Notice of...more

Camp Seeks to Block IRS Regulations Limiting Political Activities of 501(c)(4) Organizations

On January 14, House Ways and Means Committee Chairman Rep. Dave Camp (R-Mich.) introduced legislation that would prohibit, for a period of one year, Internal Revenue Service guidance related to social welfare organizations...more

Proposal Seeks To Make California The Artificer And Enforcer Of Caps On Executive Compensation

Earlier this month, Secretary of State Debra Bowen announced that the proponents of an initiative measure could begin collecting petition signatures for their measure. If this measure makes it on to the ballot and is...more

Will "Get Out the Vote" Drives and Non-Profit Voter Guides Be Treated as Regulated Political Activity?

In late November, the Treasury Department and the Internal Revenue Service (“IRS”) released a Notice of Proposed Rulemaking related to the regulation of political activity by social welfare organizations, commonly known as...more

Taxes and Politics Collide in New IRS Guidelines for 501(c)(4) Organizations: IRS Proposes to Restrict Political Activities of...

On November 29, 2013, the Internal Revenue Service (“IRS”) issued proposed rules, “Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities” (78 Fed. Reg. 71535-71542 (Nov. 29, 2013)),...more

New California Law Further Restricts Nonprofit Organizations From Engaging in Campaign Activity

Restricted Resources Include Cash, Office Supplies and Other Property Received From Local Agencies - A new California law prohibits nonprofit organizations from using monies and other property received from local...more

SEA-Chicago and the Illinois Task Force on Social Innovation, Entrepreneurship, and Enterprise: A Strategic Partnership

When Illinois Governor Pat Quinn signed the State’s L3C bill into law late in 2009, the leadership of Social Enterprise Alliance’s new Chicago chapter - - SEA’s first chapter - - seized the opportunity to unite and energize...more

Expanding Your Advocacy and Political Reach: Adding a 501(c)(4) to Your Nonprofit's Org Chart

In this presentation: - Why we need affiliated entities - Controlling the 501(c)(4) - Corporate separation issues - Political activity options - Excerpt from: Controlling the...more

Lessons from the IRS Firestorm on 501(c)(4) Political Organizations

The recent Internal Revenue Service scandal concerning the Agency’s handling of applications for certain tax exempt organizations has created a media frenzy and a forum for daily congressional mud-slinging. ...more

Overlapping Public Disclosure Requirements Can Be Complicated

Much controversy attends the ability of tax exempt 501(c)(4) social welfare organizations to make expenditures in connection with candidates in U.S. elections....more

State Regulation of Nonprofit Organizations: Everything You Need to Know about Required State Filings for Your Nonprofit...

In This Presentation: - Incorporation/Annual Corporate Reporting - Foreign Corporation Authorization/Reporting - State Tax - Registration and Reporting - Charitable Solicitation...more

DC Circuit Reversed Van Hollen. Players Changed Tactics to Avoid Disclosure. Did It Matter in 2012? by Claudia A. Hrvatin

On September 18, 2012, in Van Hollen v. Federal Election Commission, the U.S. Court of Appeals for the District of Columbia Circuit reversed a March 30th ruling of the United States District Court for the District of Columbia...more

The American Taxpayer Relief Act of 2012: Stealth Impact on Charities

The American Taxpayer Relief Act of 2012 (“TRA”) (H.R. 8) passed by the Senate on January 1, 2013, passed by the House of Representatives early on January 2, 2013 and signed by President Obama, in large part addresses income...more

A.G. Schneiderman Announces New Electioneering Disclosure Requirements for Nonprofits

On December 12, 2012, New York Attorney General Eric Schneiderman announced new proposed disclosure rules for New York-registered nonprofits designed to bring more transparency to electioneering activities by tax-exempt,...more

Nonprofit Bloopers: Avoiding Political and Promotional Pitfalls

In this presentation: - CAMPAIGN ACTIVITIES: WHAT CAN YOU DO? - Host candidate appearances - Host candidate forums and debates - Invite candidates in other capacities - Legislative scorecards -...more

House Ways and Means Oversight Subcommittee Holds Second in a Series of Hearings on Issues Facing Tax-Exempt Organizations

On July 25, 2012, the Oversight Subcommittee of the House Committee on Ways and Means, led by Congressman Charles W. Boustany Jr., MD (R-LA), heard testimony from the IRS and experts in the tax exempt community on the growing...more

Second in Series of Hearings on Tax-Exempt Sector Held by U.S. House of Reps. Ways and Means Subcommittee

July 26, 2012 - Yesterday, the U.S. House of Representatives Ways and Means Oversight Subcommittee (the “Subcommittee”) held its second hearing focusing on oversight of the tax-exempt sector. While the previous hearing held...more

Legislature Approves State Budget; Final Version Does Not Contain Proposed Restrictions On Non-Profit Director and Officer...

On Thursday, June 28, the Massachusetts House and Senate each voted to approve a $32.5 billion state budget bill. We had previously reported on an amendment to the budget that would have prohibited the compensation of...more

Massachusetts Senate Adopts Budget Amendment Barring Compensation of Directors of Public Charities Without Approval from the...

The Massachusetts Senate voted this week to adopt an amendment to the budget to prohibit the compensation of directors, independent officers and trustees of public charities without approval from the attorney general of the...more

Groups Sponsoring Electioneering Communications Must Disclose All Donors Pending Appeal of District Court Order

Advocacy groups and trade associations that fund political advertisements may be compelled to make heightened donor disclosures as a result of recent litigation. The expanded disclosure requirements apply to “electioneering...more

New York Legislature Rejects Proposal to Grant Health Commissioner Authority to Appoint Board Members and Operators of...

Earlier this year, Governor Andrew Cuomo proposed changes to the New York Public Health Law which would have given the Commissioner of the Department of Health the power to remove managers of hospitals, diagnostic and...more

Washington State Passes Legislation Authorizing Social Purpose Corporations: Bill to Permit Corporations to Seek Social,...

Washington Governor Christine Gregoire signed into law SHB 2239, a bill amending the Washington Business Corporation Act (“WBCA”) to authorize the use of social purpose corporations, effective June 7, 2012. Washington follows...more

A Guide to Political and Lobbying Activities - Updated: February 2012

A SUMMARY OF MAJOR CHANGES TO A GUIDE TO POLITICAL AND LOBBYING ACTIVITIES Our latest edition significantly updates the Guide to Political and Lobbying Activities to include a new Chapter V highlighting the limits...more

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