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Political Contributions Internal Revenue Service

Bass, Berry & Sims PLC

Major Campaign Finance and Ethics Reform Bill: What PACs & Non-Profits Need to Know on July 1

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The 112th General Assembly adjourned sine die on April 28th, 2022, but many of the successful measures will become effective on July 1st. Public Chapter 1087 – one of the most weighty and intricate bills – made changes to...more

Dorsey & Whitney LLP

The Supreme Court - July 1, 2021

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Brnovich v. Democratic National Committee, No. 19-1257: The Democratic National Committee and other affiliates brought a suit challenging two Arizona voting restrictions as violating §2 of the Voting Rights Act (“VRA”)....more

Genova Burns LLC

What Regulated-Industry Companies and Non-Profits Need to Know About New Jersey Political Communication Contributions

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Not all political activity is the same. A political contribution is different than lobbying, which is itself different than issue advocacy. And the rules of the road differ for each category of activity....more

Nossaman LLP

New IRS Rule Allows Many Nonprofits to Withhold Donor Information From the IRS

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On May 26, 2020, the U.S. Treasury released Final Regulations on donor disclosure requirements that shield many nonprofits – except 501(c)(3) charities and 527 political organizations – from the requirement to disclose the...more

Genova Burns LLC

Supreme Court Requires Donor Disclosure by 501(c) Organizations

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Since the Supreme Court’s 2010 ruling in Citizens United, spending by outside groups and non-political organizations has increased in federal elections. Many of these groups are organized as 501(c)(4) social-welfare...more

Akin Gump Strauss Hauer & Feld LLP

Political Activity in the Omnibus

The $1.3 trillion spending bill to fund the government for the remainder of FY 2018 (September 30) contained several provisions affecting campaign finance laws and regulations. Two provisions specifically prohibit the...more

Patterson Belknap Webb & Tyler LLP

Proposed Tax Reform Bill Impacts Philanthropy and Tax-Exempt Organizations

On November 2, 2017, House Ways and Means Committee Chairman Kevin Brady (R-TX) introduced H.R. 1, the “Tax Cuts and Jobs Act” (the “Bill”). At over four hundred pages, the Bill promises substantial changes to the Internal...more

Patterson Belknap Webb & Tyler LLP

President Trump’s New Johnson Amendment Executive Order: Is the Bark Worse than the Bite?

Earlier last week we reported on proposed bills regarding the repeal or modification of the “Johnson Amendment” which established the absolute prohibition on political campaign activity by 501(c)(3) charitable organizations. ...more

McGuireWoods LLP

GOP Proposes Allowing Charities to Take Political Sides

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While speaking at the National Prayer Breakfast on Feb. 2, President Donald J. Trump vowed to “totally destroy” the Johnson Amendment. This pledge was seconded by House Ways and Means Committee Chair Kevin Brady, R-Texas, in...more

Dickinson Wright

Charitable Organizations And Political Activities

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Recent media attention has been given to proposals to repeal the prohibition on political activities by charitable organizations exempt from taxation under IRC 501(c)(3) – commonly referred to as the “Johnson Amendment”. ...more

Pillsbury Winthrop Shaw Pittman LLP

Developments in Association Law 2015–2016

The Nonprofit Organizations Practice at Pillsbury has prepared this summary of significant legal and policy developments that have occurred in approximately the past year. All of these developments have potential impacts upon...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

Baker Donelson

Lessons from the Trump Foundation: Complying with State Charitable Solicitation Requirements

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Politics aside, the Donald J. Trump Foundation's (Trump Foundation) recent troubles with the New York Attorney General should be a lesson to other charities and 501(c)(3) organizations. The Trump Foundation recently received...more

Patterson Belknap Webb & Tyler LLP

Proposed Legislation Would Allow Limited Political Campaign Activity for Charitable Organizations

Recently, we wrote about the absolute prohibition on political campaign activity by 501(c)(3) charitable organizations, and the importance of managing the use of social media to avoid violating these rules. This prohibition...more

Genova Burns LLC

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

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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

Holland & Knight LLP

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

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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

K&L Gates LLP

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

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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

Brownstein Hyatt Farber Schreck

Proposed Rules May Curtail Political Activities by Nonprofit Organizations

Summary - Last week, the Internal Revenue Service (“IRS”) published a proposed rule concerning the political activities of nonprofit organizations. The proposed rule may make it significantly more difficult for...more

Farella Braun + Martel LLP

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

Genova Burns LLC

New Jersey says No to SuperPACs

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Today, the New Jersey Election Law Enforcement Commission issued Advisory Opinion 01-2013 holding that a committee organized under Section 527 of the IRS code and intending to make solely independent expenditures (i.e.,...more

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