Election Year Issues for 501(c)(3) Organizations

more+
less-

501(c)(3)s and Political Activities

*Political campaign intervention is prohibited.

– Ban applies to political campaigns at all levels of government—federal, state, and local.

– Consequences:

* Loss of tax-exempt status

* Excise taxes

*Lobbying permitted provided it is not a substantial part of the organization’s activities.

*Campaign finance laws

*Federal law prohibits corporate political contributions

– Same rule applies in many, but not all, states

*Lobbying disclosure laws (federal, state, local)

– Registration

– Reporting

Please see full presentation below for more information.

LOADING PDF: If there are any problems, click here to download the file.

Published In: Elections & Politics Updates, Nonprofits Updates

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Venable LLP | Attorney Advertising

Don't miss a thing! Build a custom news brief:

Read fresh new writing on compliance, cybersecurity, Dodd-Frank, whistleblowers, social media, hiring & firing, patent reform, the NLRB, Obamacare, the SEC…

…or whatever matters the most to you. Follow authors, firms, and topics on JD Supra.

Create your news brief now - it's free and easy »