Elections & Politics Nonprofits

Read need-to-know updates, commentary, and analysis on Elections & Politics issues written by leading professionals.
News & Analysis as of

New IRS Notification Requirement for Certain 501(c)(4)s

The IRS published temporary proposed regulations on July 12, 2016 that will impact all 501(c)(4) social welfare organizations formed after July 8, 2016. The proposed regulations will also impact many existing 501(c)(4)...more

Keep Calm and Carry On: Philanthropy After Brexit

On June 23, the people of the United Kingdom voted to leave the European Union. The decision to leave—commonly known as “Brexit”—has dominated headlines, rattled financial markets, and triggered political uncertainty in the...more

NPRA Redux: Proposed NPCL Amendments Approved by Senate and Assembly

The New York State Assembly and Senate have passed a bill that, if signed by the Governor, would amend the Not-for-Profit Corporation Law (the “NPCL”) and the Estates, Powers and Trusts Law (the “EPTL”) to clarify and refine...more

New York State Announces Broad Set of Ethics and Campaign-Finance Reforms

Late last week, New York Governor Andrew Cuomo and State legislative leaders announced agreement on a broad set of ethics and campaign-finance reforms focused on increased disclosure, transparency, and public trust....more

Corporate Political Activity, Reputational Risk Management and the 2016 Federal Election

As the 2016 presidential primary season concludes, we are quickly approaching the summer conventions and the November presidential election. With the political contests becoming more heated, this post is part of a new series...more

IRS "Free Speech" Act Seeks to Make Charitable Contributions Confidential

On April 26, 2016, a bill intended to modify the reporting requirements for tax-exempt organizations was introduced in the House. The bill, called the “Preventing IRS Abuse and Protecting Free Speech Act” (H.R. 5053) seeks to...more

501(c)(3)s and the 2016 Federal Election: Do You Know What Your Employees Are Doing?

As the 2016 presidential primary season proceeds, we are quickly approaching the summer conventions and the November presidential election. With the political contests becoming more heated, this post is part of a new series...more

Wealth Management Update - June 2016

June Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts The June § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs...more

New Law Imposes Additional Requirements on NGOs Operating in China

Until recently, there have been few formal regulations regarding the operation of foreign non-governmental organizations (NGOs) in China. While the Chinese government has expressed skepticism and, at times, hostility toward...more

State disclosure laws suffer a setback - Federal court grants charitable nonprofit's request for permanent injunction blocking...

Late last week, the US District Court for the Central District of California struck a blow against the California Attorney General's Office and other supporters of the state's ongoing efforts to expand the public disclosure...more

SC Public Policy Update - April 2016 #4

What's New - SENATE - Debate in the Senate on ethics stalled once again this week, as committee work on the State’s budget took top priority. During limited floor debate, the Senate gave second reading to S. 139 by...more

The Boomerang Effect and Tax Exempt Organizations

The Protecting Americans from Tax Hikes (“PATH”) Act of 2015, contained a provision by which tax-exempt organizations (a “TO”) could challenge revocation of exempt status by virtue of the filing of a declaratory judgment in...more

Corporate Tax Reform Proposal Would Raise Taxes on Exempts

Legislation could impose new taxes on dividend and interest income of tax-exempt entities. The Senate Finance Committee is reportedly formulating a legislative proposal to integrate the corporate and individual tax...more

Perspectives - March/April - 2016

The American Logistics Aid Network (ALAN) was founded by several professional and trade associations that came together after Hurricane Katrina to help provide humanitarian relief. Today, ALAN comprises hundreds of supply...more

Tax Alert: Reminder about Political Activities of Nonprofits

The 2016 election season is red hot. So, now is the perfect time for a reminder about the political activity prohibitions applicable to public charities and private foundations....more

Congressional Hearing Examines Free Speech and Tax Constraints on Campus Political Activity

Campuses across the country are wrestling with how free speech, tolerance, diversity and politics mix in a higher education environment. Recently, the Oversight Subcommittee of the House Ways and Means Committee examined the...more

Treasury Green Book Proposals — Charitable Contribution Deduction Limitations

The Department of the Treasury has released the Treasury Green Book for Fiscal Year 2017, which provides explanations of the President’s budget proposals. One such proposal (remember…these are just proposals, not actual...more

Public Policy Alert: Freedom of Information Act Ruling

A recent ruling regarding South Carolina’s Freedom of Information Act is one to note. It came on February 22 in DomainsNewMedia.com vs. Hilton Head Island-Bluffton Chamber of Commerce....more

Provisions Affecting Charities in Proposed Budget

The Administration’s proposed budget for Fiscal Year 2017 features several proposals that would impact charitable organizations and their donors, including proposals to streamline the private foundation excise tax on net...more

Federal Tax Advisory: Private Foundations and Lobbying

The Tax Court mostly ruled against a private foundation and its main contributor and foundation manager by approving the assessment of the private foundation excise tax on lobbying expenditures. However, the court gave them a...more

How To Survive A Conflict of Interest Scandal

What happens when you own a business and hold a political position or serve on a non-profit board and you have to make a decision in one of those positions that could affect your business? Can you remain objective? Can you...more

Cautionary Guidance for the Tax-Exempt Organizations that Wish to Influence the Supreme Court Nomination Process

The vacancy on the U.S. Supreme Court created by Justice Antonin Scalia’s recent passing has prompted a national discussion regarding appointment of the next justice. Headlines in the press and social media reflect the debate...more

Congress Inquires About College and University Endowments

US House Committee on Ways and Means and US Senate Committee on Finance issue joint letter to colleges and universities with endowments greater than $1 billion. On February 8, the US Senate Committee on Finance and the...more

Governor Christie’s Veto of Hospital Fee Bill Tees Up Additional Litigation

On January 19, 2016, New Jersey Governor Chris Christie vetoed bipartisan legislation that sought to establish hospital “community service contributions” (“CSCs”) in hopes of avoiding litigation concerning the tax burden of...more

"FEC Dismisses Wal-Mart PAC Match Case"

The Federal Election Commission (FEC) recently dismissed a complaint filed against Wal-Mart Stores, Inc. and its political action committee (PAC), finding that Wal-Mart's 2-for-1 PAC match program did not violate federal...more

118 Results
|
View per page
Page: of 5

Follow Elections & Politics Updates on:

JD Supra Readers' Choice 2016 Awards

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.
×