Nonprofit Law Matters

Tag Archives: election

The Election Is Over. Now What?

Posted in Tax Treatment of Lobbying & Political Activities

Before the election on November 8, you were well aware that your 501(c)(3) charity could not endorse candidates for public office or otherwise intervene in any election.  You carefully monitored your organization’s activities over the course of the campaign to comply with this requirement of your charity’s tax-exempt status.  The election is over, and Donald… Continue Reading

Independent Sector Webinar, April 19, on Charities and Elections

Posted in Tax Treatment of Lobbying & Political Activities

Independent Sector, a leading national organization of nonprofits, will host a webinar on Tuesday, April 19, at 2:00 p.m. Eastern time (11:00 a.m. Pacific) on the topic “How 501(c)(3)s Can Engage with Candidates and Voters.” On the panel, our own Greg Colvin will cover the basic do’s and don’ts, and describe nonpartisan ways that charities can… Continue Reading

Proposition C Impacts Nonprofit Organizations Lobbying in San Francisco

Posted in Nonprofit Governance & Ethics, Public Charities, Tax Treatment of Lobbying & Political Activities, Unions, Associations, Clubs & Other Tax-Exempt Organizations

The City and County of San Francisco’s lobbying ordinance (Campaign and Governmental Conduct Code §§2.100-155) currently requires any person influencing local legislative or administrative actions through contacts with city officials or their staff to register with the Ethics Commission, but the ordinance provides an exemption for certain nonprofits (all 501(c)(3)s and some smaller 501(c)(4)s). The… Continue Reading

Do’s & Don’ts: Public Charities in an Election Year

Posted in Public Charities, Tax Treatment of Lobbying & Political Activities

You’re a public charity.  Maybe you’re brand new; or maybe you’ve existed for years but suddenly have an issue your constituents need to know about on the ballot this year.  Maybe one of your Board members is a candidate for elective office.  Maybe you’d like to host a debate.  Maybe you want to register your… Continue Reading

Top 25 Comments on IRS Proposed Political Activity Rules: #7 — American Civil Liberties Union

Posted in Tax Treatment of Lobbying & Political Activities, Unions, Associations, Clubs & Other Tax-Exempt Organizations

 “ . . . we urge the Service to abandon both the approach in the proposed rule and the existing ‘facts and circumstances’ test.  We respectfully submit that the Service needs to offer a clear and easily interpreted rule on what constitutes express advocacy and a firm answer on how much such activity will result… Continue Reading

Top 25 Comments on IRS Proposed Political Activity Rules: #21 — The Arc of the U.S.

Posted in Tax Treatment of Lobbying & Political Activities, Unions, Associations, Clubs & Other Tax-Exempt Organizations

“We need to ensure that organizations are clearly free to pursue and publicize their legitimate public policy work with lawmakers and on proposed legislation regardless of whether a primary or general election will occur within a certain time period.  We need clear definitions of political intervention that apply consistently across the tax code and that… Continue Reading

The Election Is Over. Now What?

Posted in Tax Treatment of Lobbying & Political Activities

Before the election on November 6, you were well aware that your 501(c)(3) charity could not endorse candidates for public office or otherwise intervene in any election.  You carefully monitored your organization’s activities over the course of the campaign to comply with this requirement of your charity’s tax-exempt status.  The election is over.  Now what?… Continue Reading