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California’s April 1 Deadline to File Statements of Economic Interests Retroactively Extended to June 1, 2020

2019 Annual Statements of Economic Interests are now due June 1, 2020, rather than April 1st, according to a unanimous decision of the California Fair Political Practices Commission at a special meeting held April 2nd....more

Increased Scrutiny Ahead as GAO’s LDA Audit Highlights Noncompliance

Amidst one of the busiest times for federal lobbyists, the Government Accountability Office released its annual audit of compliance with the Lobbying Disclosure Act (“LDA”). ...more

PAC Operations in the Wake of COVID-19

As schools close, municipalities issue orders to shelter in place, and primary elections are postponed, it’s harder than ever to keep track of all the moving pieces....more

Happy New Year: Tips for Federal PAC & Lobbying Compliance in the 2020 Election Year

Although it may feel like the 2020 presidential election year has already been here for months (or years), the calendar finally reads 2020. Before you get too busy with 2020, we wanted to share a few useful tips for your PAC...more

Federal Court Sets Aside Form 990 Schedule B Donor Disclosure Rule: How Will The IRS Respond?

On July 30, 2019, a federal district judge set aside the Internal Revenue Service’s Revenue Procedure 2018-38, a rule that had allowed 501(c)(4) social welfare organizations and other nonprofits to withhold donor information...more

Federal Contribution Limits Increased

Increased federal contribution limits for the 2019-2020 election cycle were recently announced by the Federal Election Commission (FEC). ...more

Clean Politics Act Of 2018 - Bill Would Cut Fundraising By Lobbyists And Reveal More Lobbying Activity

On July 25, 2018, Senator Michael Bennett (D-CO) and Representative John Sarbanes (MD-3) announced the, “Curtailing, Lobbyists and Empowering Americans for a New (CLEAN) Politics Act of 2018.”...more

As IRS Eases Reporting Burden, States Including Montana & Maine Focus On "Dark Money" Reforms

At the same time that the IRS is making it easier for nonprofits to shield their donors from inadvertent disclosure, states continue to adopt new laws designed to shed light on who is funding politically active nonprofits. ...more

Do You Need to Include Local Lobbying on Your Upcoming Federal Lobbying Disclosure?

The Tax Cuts and Jobs Act of 2017 included a surprise for some federal Lobbying Disclosure Act (LDA) Registrants: organizations that elect to calculate their lobbying expenses using Method C--the Internal Revenue Code (IRC)...more

CA State Campaign Ads To Require Greater Disclosure of Funding; Cities & Counties Could Go Deeper

The California DISCLOSE Act (Assembly Bill 249), was signed into law on October 7, 2017. It overhauls portions of California’s Political Reform Act (“PRA”) that require disclosure of certain campaign finance activity and...more

GAO Finds Decline in Compliance With Reporting Lobbying Dollars; Enforcement on the Rise

On Friday, March 31, 2017, the United States Government Accountability Office (GAO) published its annual audit of compliance with the Lobbying Disclosure Act of 1995 (LDA), as amended by the Honest Leadership and Open...more

Tax Filing Gets Easier for Small Nonprofits

The IRS has released a new, interactive Form 990-EZ (Short Form Return of Organization Exempt From Income Tax) to make the annual chore of return filing even easier for “small” tax-exempt organizations, and help them avoid...more

Planning for the 115th Congress and the Trump Administration

While the coming 115th Congress and Trump Administration seem to be anything but predictable, there are several known events that will help drive the timing of national, and some regional, policy debates. They should be...more

California's Campaign Finance Agency, the Fair Political Practices Commission, Announces 2017/2018 Gift and Contribution Limits

The California Fair Political Practices Commission, charged with implementing the state’s campaign finance law, recently announced new gift and contribution limits for the 2017 – 2018 cycle. The agency is required to adjust...more

New Limit & Requirement on 501(c)(4) "Social Welfare" Organizations

The Internal Revenue Service (IRS) recently released two position papers that affect new, and some existing, social welfare organizations described in section 501(c)(4) of the Internal Revenue Code (Code). Last month the IRS...more

New Presumptions of Coordination in CA Political Communications/Independent Expenditures

The California Fair Political Practices Commission (“FPPC”) has overhauled its regulations that define when an independent expenditure will be deemed to have been coordinated with a candidate or ballot measure committee. ...more

California Major Donor Notification & Multilayer Reporting Obligations Apply to Federal and State PACs

Political committees organized outside California (federal PACs and PACs formed in other states) may have to disclose their own donors to the State of California even though they have not made a direct contribution in...more

New 2015 Fundraising Restrictions on California Lobbyists and Limits on California Lobbying Firms

Lobbyists subject to new fundraising restrictions in 2015 - Effective January 1, 2015 lobbyists and their cohabitants are prohibited from hosting fundraising events for candidates and elected officials (for which the...more

New Non-profit Donor Disclosure Takes Effect July 1, 2014 for California Elections

On May 14, 2014, Governor Jerry Brown signed Senate Bill 27 (S.B. 27), increasing the disclosure requirements that non-profit "multipurpose" organizations are subject to when engaging in California elections. This legislative...more

Companies & Committees Making Independent Expenditures in California Subject to Increased Disclosure & Penalties in 2013

Any entity engaged in the making of independent expenditures ("IE") to support or oppose candidates or ballot measures is subject to increased disclosure obligations and greater liability, due to a new law that goes into...more

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