When Should a 501(c)(3) Consider Creating an Affiliated 501(c)(4)?

501(c)(3) organizations have numerous tools at their disposal for achieving their charitable purposes, and also have the distinct advantage of being able to receive contributions that are generally tax-deductible for donors.  However, in exchange for tax-exemption and the ability to receive deductible charitable contributions, the law places some limitations...

Employee Endorsements & Election Activities

  As we’ve previously written in the first post of this series, 501(c)(3) organizations are prohibited from engaging in or sponsoring activities that intervene in a political campaign for public office.  However, this does not mean that all individuals associated with such organizations, including employees, volunteers, officers, and directors,...

Nonprofit Radio: Election Year Advocacy

I’ll be on Nonprofit Radio this Friday at 10:30 am PT / 1:30 pm ET discussing What’s Permissible Advocacy with host Tony Martignetti. Catch us live on Talking Alternative or a few days later on iTunes. How much can your nonprofit participate in the presidential election? Can you educate? Endorse? Lobby? Gene Takagi walks us through...