Nonprofit Law Matters

Tag Archives: elections

Nonprofits: Amplify Your Voice in the November Election with these Helpful Tips

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

Our friends at California Association of Nonprofits have some creative tips for how nonprofits can make their voices heard on Election Day, and some resources to help.  Check it out!

Congress Missed a Valuable Opportunity: Greg Colvin and Others Discuss Congress’ Refusal to Fund Regulations on Section 501(c)(4)

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

On February 8, Tax Analysts published an article titled Confusion Over Judging Political Activity Still Reigns at IRS.  In the article, Paul C. Barton describes the prohibition that appeared in the 2016 Consolidated Appropriations Act against using any fiscal year federal funds “to issue, revise, or finalize any regulation, revenue ruling, or other guidance …… Continue Reading

Let’s Improve 501(c)(4)s, Not Eradicate Them: Rosemary Fei on Bloomberg News

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

Earlier this week, Gregory Colvin and Rosemary Fei reported on the current scandal at the IRS concerning the Service’s improper review of certain tax-exemption applications, particularly those applications from conservative and Tea Party groups seeking recognition as 501(c)(4) social welfare organizations.  Since the news came out, some commentators have proposed eliminating the 501(c)(4) social welfare category… Continue Reading

A Bad Week for the IRS: Improper Scrutiny of Organizations Applying for Tax-Exempt Recognition

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

Five of our attorneys, Rob Wexler, Ingrid Mittermaier, Susan Dawson, and the two of us, were in the audience at the American Bar Association Exempt Organizations Committee meeting in Washington, D.C., on May 10. We heard the remarks from Lois Lerner, head of Exempt Organizations at the IRS, apologizing for how the exemption applications of… Continue Reading