Nonprofit Law Matters

Category Archives: Tax Treatment of Lobbying & Political Activities

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In Honor of National Public Health Week: Advocacy and Lobbying of Public Health Organizations After Section 503 of the Consolidated Appropriations Act of 2012 (HR 2055)

By Eric K. Gorovitz on Posted in Public Charities, Tax Treatment of Lobbying & Political Activities

It’s National Public Health Week, which has us thinking about the good works of our many 501(c)(3) clients who, in one way or another, work to alleviate public health concerns.  We spend lots of time helping these organizations use the opportunities that the tax code provides to maximize the reach and impact of their advocacy,… Continue Reading

The IRS Moratorium on Section 501(c)(4) Gift Tax Enforcement Was The Right Thing To Do

By Gregory L. Colvin on Posted in Tax Treatment of Lobbying & Political Activities

Recently, news stories appeared in the New York Times and on Huffington Post, indicating that former IRS Exempt Organizations Director Marc Owens had written to Treasury on behalf of clients unhappy with the IRS July 7 announcement on section 501(c)(4) gift tax enforcement. I agree with Marc that it would have been better for the IRS to… Continue Reading

Making Sense of Taxation of Political Expenditures of Nonprofit Organizations

By Nancy E. McGlamery on Posted in Tax Treatment of Lobbying & Political Activities

This is obscure as blog topics go, but worth your time if you advise on candidate-related activities of 501(c) orgs.  By “501(c) orgs,” we mean organizations exempt under section 501(c) of the Internal Revenue Code that aren’t 501(c)(3) public charities and private foundations:  most commonly, unions, trade associations, and social welfare organizations.  Taxation of these… Continue Reading