Nonprofit Law Matters

Tag Archives: political activity

Keeping Churches and Charities Nonpartisan – House Vote This Week, Senate Soon

Posted in Formation & Tax Exempt Status, IRS, Public Charities, Religious Institutions, Tax Treatment of Lobbying & Political Activities

As everyone has heard, Congress is moving rapidly on a tax reform bill.  Parts of it do affect nonprofit organizations and their donors:  some minor, some major, a few good, mostly bad. A central concern for many of our clients involves maintaining the absolute prohibition in the Internal Revenue Code on partisan engagement in elections,… 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

IRS Commissioner Hints at Timing for New Political Regulations, Summarizes Thousands of Public Comments

Posted in AG, IRS, FTB, & Property Tax Proceedings, Private Foundations, Public Charities, Tax Treatment of Lobbying & Political Activities, Unions, Associations, Clubs & Other Tax-Exempt Organizations

We looked at IRS Commissioner John Koskinen’s written statement to the Senate Finance Committee, with attached documents, submitted with his testimony on Tuesday, October 27, at http://www.finance.senate.gov/imo/media/doc/27OCT2015Koskinen.pdf. Here’s what’s newsworthy: First, from the Commissioner’s oral testimony and from his prepared statement, the IRS and Treasury have not been intimidated by Republican calls to discontinue the… Continue Reading

A Smart Pitch for Nonprofit Advocacy

Posted in Grantmaking & Social Investing, Private Foundations, Public Charities, Tax Treatment of Lobbying & Political Activities

Campion Foundation Trustee Sonya Campion recently made an intelligent pitch for private foundation directors, and their institutions, to arm themselves with knowledge about the rules governing advocacy by foundations and their grantees, and to use the powerful tools that the tax code provides for funding change.  We couldn’t agree more! Want to get started?  These free… Continue Reading

Senate Judiciary Oversight Subcommittee Hearing on IRS and Political Tax Law

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

I had the honor of testifying in Washington, D.C., on July 29, 2015, before the Senate Judiciary Subcommittee on Oversight, Agency Action, Federal Rights and Federal Courts, chaired by Senator Ted Cruz, about the current IRS work on developing regulations to define political campaign activity for tax-exempts.  (The picture below shows us, the witnesses, being… Continue Reading

Bright Lines Project Submits Legislation to Congress to Fix Tax Law on Political Activity

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

There may be a silver lining to the crisis at the Internal Revenue Service, as the news of the last two months has revealed serious defects in the IRS administration of rules on political activity by tax-exempt organizations.  Take a look at www.brightlinesproject.org. For the last four years, the Bright Lines Project, sponsored first by OMB… Continue Reading