As general Election Day approaches, businesses, corporate executives and employees may take opportunities to become involved in the administrative and political processes central to determining the outcomes of local, state...more
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
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
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
The Consolidated Appropriations Act, 2021 (the “Act”), which was recently signed into law by President Donald Trump, provides, that for the first time, Section 501(c)(6) not-for-profit organizations will be eligible to...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
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
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
In the early hours of Saturday morning, the U.S. Senate passed the Tax Cuts and Jobs Act (H.R. 1) (the “Senate bill”), just over two weeks after the U.S. House of Representatives passed its own version of the same legislation...more
UPDATE: The Senate Finance Committee last night released a revised version of the Chairman’s Mark of the Tax Cuts and Jobs Act. We are reviewing these changes and will release an update soon... On Thursday, November 9, the...more