Many nonprofit organizations will look to engage in various forms of political activity during the upcoming 2022 midterm elections. Understanding how to participate while complying with federal and state laws and regulations...more
With the 2020 campaign in its homestretch and the 2021 inauguration on the horizon, an unprecedented rush of political and policy activity is expected no matter which party wins control of the White House or Congress....more
On May 26, the Internal Revenue Service (“IRS”) and the U.S. Department of the Treasury issued final regulations (the “Final Regulations”) relaxing nonprofit donor disclosure requirements under section 6033 of the Internal...more
S1500, frequently labeled the “dark money” bill, passed yesterday in the New Jersey Senate by a vote of 31-0. The bill has yet to be considered by the New Jersey Assembly....more
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
New Jersey Senate Bill S1500 would, if passed and signed into law, represent the greatest change to New Jersey's campaign-finance law in many years. The proposed legislation unanimously passed the Senate Budget and...more
On October 4, 2018, the Federal Election Commission (“FEC”) issued a press release to provide guidance following the District Court for the District of Columbia's recent memorandum opinion in CREW v. FEC. The press release...more
On August 3, 2018, Judge Beryl Howell, the Chief Judge for the U.S. District Court for the District of Columbia, issued a ruling invalidating long-standing Federal Election Commission (FEC) regulations because the FEC had...more
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
Under newly released rules, certain tax-exempt organizations are no longer required to disclose personally identifiable donor information on their annual Form 990 filings. This change does not affect Section 501(c)(3) or...more
On July 16, 2018, the U.S. Treasury Department released Revenue Procedure 2018-38, which no longer requires certain tax-exempt organizations formed under Section 501(c) of the Internal Revenue Code to report donor names and...more
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
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
Since 1958, when the Supreme Court held that the State of Alabama’s attempt to compel the NAACP to disclose its membership lists infringed on the members’ constitutional rights to freedom of speech and assembly, charities and...more
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
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
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