Webinar on Lobbying, Advocacy & Political Activities for 501(c)(3)s

On September 20, 2017, I led a free flash class with Donor Search on the basics of lobbying, advocacy, and political activities for 501(c)(3) organizations. Many nonprofits shy away from engaging in advocacy or lobbying activities, often due to confusion regarding the permissibility of such activities.  But advocacy and lobbying can be powerful tools for […]

Advocacy Workshop for CA Central Valley Nonprofits – July 26, 2017

Bolder Advocacy, an Initiative of Alliance for Justice, is hosting a workshop on Wednesday, July 26th for nonprofits in California’s Central Valley.  The interactive workshop is intended for staff and board members of 501(c)(3) public charities and cover the applicable legal rules on such organizations engaging in advocacy.  The workshop will specifically cover the following […]

Comparing 501(c)(3) vs. 501(c)(4) for Nonprofit Startups

A nonprofit organization organized and operated for charitable purposes may be exempt under Section 501(c)(3) of the Internal Revenue Code while a nonprofit organized and operated for social welfare purposes may be exempt under Section 501(c)(4) of the Code. We are often asked about the difference between the terms “charitable” and “social welfare” and why an […]

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 on the permissible advocacy-related activities of […]

Starting a Nonprofit: Environmental as a 501(c)(3) Charitable Purpose

An environmental purpose is not one of the seven exempt purposes specified in Section 501(c)(3) of the Internal Revenue Code (the “Code”). However, many environmental organizations qualify for exemption under 501(c)(3) because their activities further charitable, educational, and/or scientific purposes. Although there is no explicit mention of environmental purposes in the statutes or regulations defining […]

501(c)(3) Electioneering Rules: 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, are similarly prohibited from engaging in […]

The Electioneering Prohibition: A Closer Look

With the election year in full swing, many nonprofits have questions regarding the scope of permissible election-related and lobbying or advocacy activities organizations recognized as exempt under Internal Revenue Code Section 501(c)(3) can engage in.  This post will be the first in a series discussing these issues. *** As most 501(c)(3) organizations are well aware, […]