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Lobbying 501(c)(3)

ArentFox Schiff

Staying on Course: Navigating Election Year Issues for Exempt Organizations

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With the 2024 election cycle underway, it is important for exempt organizations to understand and comply with relevant restrictions on political campaign activities to safeguard their tax-exempt status and avoid triggering...more

Sherman & Howard L.L.C.

Charities' Activities Attracting Congressional Attention

On two separate occasions in the first two months of 2024, members of Congress have invited IRS scrutiny of tax-exempt charitable organizations for activities that were perceived to be political lobbying. In January,...more

Venable LLP

Myths about Lobbying, Political Activity, and Tax-Exempt Status - Are You Limiting Opportunities to Advance Your Nonprofit...

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Many 501(c)(3) or 501(c)(6) organizations shy away from lobbying and election-related activities out of concern for their tax status. But by failing to employ lobbying and political tactics, nonprofit organizations and...more

Farella Braun + Martel LLP

Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 3: Private Foundation Approaches to...

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This Nonprofit Basics episode is the third of a three-part series on election year activities for public charities and private foundations. Part 3 addresses private...more

Farella Braun + Martel LLP

Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 2: Legislative Lobbying Activities by...

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This Nonprofit Basics episode is the second of a three-part series on election year activities for public charities and private foundations. Part 1 addressed the...more

Freeman Law

Can a Church or Other Public Charity Endorse a Candidate? Tax Treatment of Political Campaign and Lobbying of Tax-Exempt...

Freeman Law on

Joint Committee on Taxation Report on Tax Treatment of Political Campaign and Lobbying Activities of Tax-Exempt Organizations - On April 29, 2022, the Joint Committee on Taxation published its 35-page report (the “Report”)...more

Benesch

Lobbying by Tax Exempt Organizations - Part 2

Benesch on

Our advice is often sought about forming a charitable organization for personal reasons, corporate philanthropy or to house the charitable/educational activities of a trade association or a social welfare association. There...more

Benesch

Lobbying by Tax Exempt Organizations - Part 1

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What is a tax-exempt organization? Tax exempt organizations come in many “flavors”. The most familiar are charities that are exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code....more

Bond Schoeneck & King PLLC

Public Charity & Private Foundation Rules on Advocacy, Education & Lobbying

Here’s a situation that has been coming up increasingly for our clients in recent years: There’s a new social movement gaining traction in the community – perhaps a clever hashtag, calls for public support or requests for...more

K&L Gates LLP

A Guide to Political and Lobbying Activities

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This January 2019 edition of A Guide to Political and Lobbying Activities (the “Guide”) includes updates to reflect an increased scrutiny of representation of foreign governments, corporations, and other entities in the...more

Skadden, Arps, Slate, Meagher & Flom LLP

Post-Election Issues (Inaugurations, Transitions, and Special Elections)

Now that the 2018 midterm elections are over, we must contend with legal issues that arise from activities related to federal, state and local inaugural and transition committees, as well as recounts and runoff elections. As...more

Nilan Johnson Lewis PA

Charities Participating in Policy and Protest: 2017 and Beyond

Recent demonstrations highlight a significant passion for expressing dissent and opposition to the Trump administration and its public policy positions. Given the dramatic increase in queries we have received from our clients...more

Patterson Belknap Webb & Tyler LLP

EOs and EOs: Exempt Organizations and Presidential Executive Orders

In the twelve days since his inauguration, President Donald Trump has issued a flurry of executive orders relating to, among other things, the proposed repeal of the Affordable Care Act, the construction of oil pipelines, the...more

Patterson Belknap Webb & Tyler LLP

Delayed Enforcement of New York Donor Disclosure Requirements for 501(c)(3) Organizations

A federal court development has delayed enforcement of the recently enacted New York State legislation (described in our prior blog post) requiring 501(c)(3) organizations to publicly disclose the identities of certain donors...more

Patterson Belknap Webb & Tyler LLP

New York Will Require Certain 501(c)(3) Organizations to Publicly Disclose Donors

Bill No. A. 10742/S. 8160, introduced during the final hours of the spring legislative session and signed into law by Governor Andrew Cuomo, requires 501(c)(3) organizations to publicly disclose the identities of certain...more

Coblentz Patch Duffy & Bass

What Your Nonprofit Needs to Know Before Advocating a Political Agenda

A Brief Case Study: Your nonprofit’s founder sends out an email in their official capacity to all of its members urging the them to vote for or against a political candidate or for or against a local proposition. It may...more

Farella Braun + Martel LLP

Prohibited Campaign Intervention: Stay Alert in the Final Stretch

Engaging in any political electoral campaign activity on behalf of or in opposition to a candidate for public office is a prohibited activity for all charities and private foundations that are exempt under Internal Revenue...more

Bond Schoeneck & King PLLC

Governor Cuomo’s "Ethics Reform Plan" Becomes Law

Governor Cuomo recently signed into law the highly anticipated "Ethics Reform Plan." The new law amended or added statutory provisions in four primary areas: (1) lobbying source of funding disclosures; (2) disclosures by tax...more

Genova Burns LLC

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

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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

Alston & Bird

Federal Tax Advisory: Private Foundations and Lobbying

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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

Goodwin

Private Foundations: A Brief Overview of Rules and Practical Steps for Grant-Making

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Private Foundation Rules to Remember - Private foundations must follow a variety of rules to avoid the imposition of potentially onerous penalty taxes on the foundation and its related parties...more

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