This is part three of a three-part list of highlights from the Exempt Organizations Symposium held by the American Bar Association Tax Section’s Exempt Organizations Committee on September 8, 2022. Also see Part 1 (Political and Lobbying Activities, News from IRS/Treasury/Hill) and Part 2 (DAOs, Illegality). Charities and the First Amendment: Questioning Lobbying Limitations and the Campaign […]
First Amendment
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 […]
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