Raising Money for Federal Candidates
Election Year Compliance Tips for Nonprofit Organizations
Video: Things to Remember in Q1 when Preparing 2024 Federal Lobbying Disclosure Act (LDA) Reports
Early Returns Law & Politics Podcast with Jan Baran - Wes Bizzell: The Role of Corporate America and Associations in Politics
Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 3: Private Foundation Approaches to Policy Advocacy Allowed by the Internal Revenue Code
Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 2: Legislative Lobbying Activities by Public Charities
[Podcast] The LD-203 Contribution Report: Content, Context, and Compliance
A Different Kind of Advocacy | Amy & Steve Bresnen | Texas Appellate Law Podcast
Staying Compliant: Ensure that your Company is Prepared to Comply with the Lobbying Disclosure Act
The Federal Gift Rules Assistant: What You Need to Know and Why
H.R. 1 – The Impact on the FEC
H.R. 1 – How will the Lobbying Disclosure Act be Affected?
H.R. 1 – Disclosures, Disclaimers, and FEC Certifications: What Corporations, Non-Profits, and Trade Associations Need to Know
A Breakdown of the Biden-Harris Transition Ethics Plan
Lifting the Fog Over Lobbying Compliance - updated with impact of COVID-19 on NYS lobbying community
Lifting the Fog Over Lobbying Compliance
Nota Bene Episode 43: Checking In on Congress at the Start of Q3 with Elizabeth Frazee
Konczal: Dodd-Frank Reforms Get Roughed Up in Court
Cybersecurity Lobbying Booming: How Law Firms Can Profit
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
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
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
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
Welcome to Compliance Notes from Nossaman’s Government Relations & Regulation Group – a periodic digest of the headlines, statutory and regulatory changes and court cases involving campaign finance, lobbying compliance,...more
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
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
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
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
Citizens United helped spur the formation of IRS 501(c)(4) social welfare organizations that became engaged in independent political activities. ...more
Communications Law: The Relentless Pursuit of Broadband Competition - As the Obama administration enters its second term, the Federal Communications Commission (FCC or Commission) is one of many federal agencies likely...more